Figure 5-1

Figure 5-1.Morrow Company applies overhead based on direct labor hours. At the beginning of the year, Morrow estimates overhead to be $620,000, machine hours to be 180,000, and direct labor hours to be 40,000. During February, Morrow has 4,200 direct labor hours and 8,000 machine hours.
-Refer to Figure 5-1. What is the amount of overhead applied for February?

A) $65,100
B) $42,000
C) $24,000
D) $78,200
E) $66,410