Echenko Corporation Uses a Job-Order Costing System and Applies Overhead

Echenko Corporation uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate. During the year the company's Finished Goods inventory account was debited for $380,000 and credited for $335,500. The ending balance in the Finished Goods inventory account was $62,300. At the end of the year, manufacturing overhead was overapplied by $2,900.
-If the applied manufacturing overhead was $70,400,the actual manufacturing overhead cost for the year was:

A) $73,300
B) $67,500
C) $129,800
D) $85,300