Tiscara Company Manufactures Insulation and Applies Manufacturing Overhead Costs to Production

Tiscara Company manufactures insulation and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $15 per direct labor-hour.The following data are obtained from the accounting records for June 2014: $\begin{array}{lr}\text { Direct materials } & \$ 440,000 \\\text { Direct labor }(3,500 \text { hours @ } \$ 11 / \text { hour) } & 38,500 \\\text { Indirect labor } & 15,000 \\\text { Plant facility rent } & 50,000 \\\text { Depreciation on plant machinery and equipment } & 35,000 \\\text { Sales commissions } & 10,000 \\\text { Administrative expenses } & 25,000\end{array}$ The actual amount of manufacturing overhead costs incurred in June 2014 totals ________.

A) $278,500
B) $100,000
C) $80,000
D) $110,000