Wunder Builders Estimates the Following Overhead Costs for 2013 $\text { Wunder } B \text { uilders incurred the following costs for } 2013 \text { for job } 23 \text { : }$

Wunder Builders estimates the following overhead costs for 2013: $\begin{array}{lr}\text { Equipment depreciation } & \$ 30,000 \\\text { Equipment maintenance } & 64,000 \\\text { Factory management salaries } & 150,000 \\\text { Factory rent } & 50,000 \\\text { Total manufacturing overhead } & \$ 294,000\end{array}$

$\text { Wunder } B \text { uilders incurred the following costs for } 2013 \text { for job } 23 \text { : }$
Direct material $\quad\quad\quad \$ 80,000$ Direct labor $\quad$$\quad$ $ 60,000
Wunder applies manufacturing overhead based on direct labor cost. Other jobs incurred $320,000 of direct labor. Wunder Builders budgeted $350,000 in direct labor costs and 20,000 machine hours for 2013. Actual manufacturing overhead for 2013 was $300,000. How much overhead will Wunder Builders apply to job 23?

A) $168,800
B) $294,000
C) $58,800
D) $50,400