Carter Corporation Applies Manufacturing Overhead on the Basis of Machine-Hours

Carter Corporation applies manufacturing overhead on the basis of machine-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $135,850. Actual manufacturing overhead for the year amounted to $145,000 and actual machine-hours were 5,660. The company's predetermined overhead rate for the year was $24.70 per machine-hour.
-The applied manufacturing overhead for the year was closest to:

A) $135,850
B) $149,218
C) $143,869
D) $139,802