Bakker Corporation Applies Manufacturing Overhead on the Basis of Direct

Bakker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $77,250 and 2,500 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $79,000 and actual direct labor-hours were 2,400.
-The applied manufacturing overhead for the year was closest to:

A) $74,160
B) $71,184
C) $75,840
D) $79,008