Use the Budget Data Shown Below for Sharp Company to Answer

Use the budget data shown below for Sharp Company to answer the questions that follow:
$$\begin{array} { l r } \text { Estimated direct labor hours } & 12,000 \\\text { Estimated direct labor dollars } & \$ 90,000 \\\text { Estimated factory overhead costs } & \$ 179,000 \\\text { Actual direct labor hours } & 11,500 \\\text { Actual direct labor dollars } & \$ 92,000 \\\text { Actual factory overhead costs } & \$ 180,000\end{array}$$
-If factory overhead is applied based on direct labor hours, the amount of overhead to be applied is

A) $180,000
B) $181,000
C) $172,500
D) $184,000