Answer the following question using the information below:
For 20X5, Marcotte's Animal Supply Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain the following information:
Estimated Actual
Manufacturing overhead costs $100,000 $120,000
Machine-hours 20,000 25,000
Using actual costing, the amount of manufacturing overhead costs allocated to jobs during 20X5 is:
a) $150,000
b) $125,000
c) $100,000
d) $120,000.