Sandy's Hampers applies overhead using direct labor hours and had a predetermined overhead rate of $4 per direct labor hour for the current year. The standard direct labor quantity is 4 hours per lamp and Sandy produced 9,800 lamps in January. This required 39,500 direct labor hours. What amount should be used for overhead applied in the total overhead variance calculation for January? O $156,800 O $158,000 O $119,875 O $139.800