Tia's Tea Manufacturing Manufactures Organic Tea and Applies Manufacturing Overhead

Tia's Tea Manufacturing manufactures organic tea and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $8.00 per direct labor hour.The following data was obtained from the accountant's records for December 2012:

Compute the actual amount of manufacturing overhead cost occurred in December 2012.

A) $35,000
B) $38,000
C) $42,000
D) $50,000
E) $55,000