Dax Productions Produces Commercials for Companies Wishing to Advertise on Television.It

Dax Productions produces commercials for companies wishing to advertise on television.It uses job-order costing.Dax utilized annual estimates of overhead and machine hours in determining its overhead rate of $1.50 per machine hour.Data from the month of June is as follows: $$\begin{array} { l r } \text { Factory rent } & \$ 20,400 \\\text { Direct labor } & \$ 56,000 \\\text { Factory depreciation } & \$ 15,000 \\\text { Administrative salaries } & \$ 42,000 \\\text { Indirect materials used in production } & \$ 16,000 \\\text { Direct materials used in production } & \$ 11,500 \\\text { Actual machine hours } & 33,000 \\\text { Estimated machine hours } & 31,800\end{array}$$ How much are total manufacturing costs added to Work in Process during the period?

A) $118,900
B) $114,000
C) $117,000
D) None of these answer choices are correct.