Geneva Steel Corporation Produces Large Sheets of Heavy Gauge Steel

Geneva Steel Corporation produces large sheets of heavy gauge steel. The company showed the following amounts relating to its production for the year just completed:
$\begin{array} { | l | r | } \hline \text { Direct materials used in production } & \$ 110,000 \\\hline \text { Direct labour cost for the year } & \$ 55,000 \\\hline \text { Work in process, beginning } & \$ 22,000 \\\hline \text { Finished goods, beginning } & \$ 45,000 \\\hline \text { Cost of goods available for sale } & \$ 288,000 \\\hline \text { Cost of goods sold } & \$ 238,000 \\\hline \text { Work in process, ending } & \$ 16,000 \\\hline\end{array}$

-What was the manufacturing overhead cost for the year?

A) $84,000.
B) $78,000.
C) $56,000.
D) $72,000.