The Tse Manufacturing Corporation Uses a Job-Order Costing System and Applies

The Tse Manufacturing Corporation uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate. The company closes any balance in the Manufacturing Overhead account to Cost of Goods Sold. During the year the company's Finished Goods inventory account was debited for $125,000 and credited for $110,000. The ending balance in the Finished Goods inventory account was $28,000. At the end of the year, manufacturing overhead was overapplied by $4,500.
-If the estimated manufacturing overhead for the year was $24,000,and the applied overhead was $26,500,the actual manufacturing overhead cost for the year was:

A) $19,500
B) $22,000
C) $28,500
D) $31,000