Manufacturing Overhead Was Estimated to Be $400,000 for the Year

Manufacturing overhead was estimated to be $400,000 for the year along with 20,000 direct labor hours.Actual manufacturing overhead was $415,000,and actual labor hours were 21,000.The amount debited to the Manufacturing Overhead account would be:

A) $400,000.
B) $415,000.
C) $420,000.
D) $435,750.