Filex Company Manufactures Pipes and Applies Manufacturing Overhead Costs to Production

Filex Company manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $18 per direct labor-hour. The following data are obtained from the accounting records for June 2014:
$\begin{array}{lr}\text { Direct materials } & \$ 140,000 \\\text { Direct labor (4,000 hours @ } \$ 10 / \text { hour) } & 40,000 \\\text { Indirect labor } & 13,000 \\\text { Flant facility rent } & 30,000 \\\text { Depreciation on plant machinery and equipment } & 22,500 \\\text { Sales commissions } & 24,000 \\\text { Administrative expenses } & 28,000\end{array}$
-The amount of manufacturing overhead allocated to all jobs during June 2014 totals ________.

A) $93,500
B) $72,000
C) $89,000
D) $65,500