Weyers Incorporated makes a single product-a critical part used in commercial airline seats. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below: 
The total amount of manufacturing overhead applied is closest to:
Definitions:
Spherical
Relating to a shape or object that is perfectly round and symmetrical in all directions, similar to a ball.
Circular
Pertaining to or shaped like a circle.
Diameter
A straight line passing from side to side through the center of a body or figure, especially a circle or sphere, and representing its widest part.
Pictorial Sketches
Drawings that represent three-dimensional objects on a two-dimensional surface, providing a realistic view and helping in visualizing the object.
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