Bruni Incuses a Job-Order Costing System in Which Any Underapplied or or Overapplied

Bruni Inc.uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month.The company has provided the following data for February:
-The cost of goods manufactured for February is closest to:

A) $130,000
B) $126,000
C) $119,000
D) $123,000