Reference: 03-11 the Tse Manufacturing Company Uses a Job-Order Costing System and System

Reference: 03-11
The Tse Manufacturing Company uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate. The company closes any balance in the Manufacturing Overhead account to Cost of Goods Sold. During the year the company's Finished Goods inventory account was debited for $125,000 and credited for $110,000. The ending balance in the Finished Goods inventory account was $28,000. At the end of
the year, manufacturing overhead was overapplied by $4,500.
-If the estimated manufacturing overhead for the year was $24,000, and the applied overhead was $26,500, the actual manufacturing overhead cost for the year was:

A) $28,500.
B) $31,000.
C) $19,500.
D) $22,000.