Henri Pusker, CPA allocates overhead to client jobs using a predetermined overhead rate based on the number of professional hours related to each client's job. The following apply to the current year: Estimated overhead cost $192,000 Actual overhead $198,000 cost Practical 4,000 consultant hours Actual 4,800 consultant hours How much overhead was applied to client jobs during the year? A) $237,600 B) $198,000 OC) $230,400 D) $192,000