For 2018, Gary Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain the following information: Estimated manufacturing overhead $350,000 and Estimated Machine-hours 70,000 hours and estimated labor hours 20,000 hours. Company uses 500 machine hour in Job 120 and 700 machine hour in Job 130. The applied manufacturing overhead for Job 120 is:

a.

$7,500.

b.

$10,500.

c.

$2,500.

d.

$3,500.