Before the Year Began,Johnson Manufacturing Estimated That Manufacturing Overhead for the Year

Before the year began,Johnson Manufacturing estimated that manufacturing overhead for the year would be $160,000 and that 12,000 direct labor hours would be worked.Actual results for the year included the following: $$\begin{array} { | l | r | } \hline \text { Actual manufacturing overhead cost } & \$ 175,000 \\\hline \text { Actual direct labor hours } & 15,000 \\\hline\end{array}$$
-The amount of manufacturing overhead allocated for the year based on direct labor hours would have been:

A) $160,000.
B) $167,500.
C) $175,000.
D) $200,000.