In order to answer the question below use the following information:

For 2019, Tiger's Animal Supply Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain the following information:

Estimated Actual

Manufacturing overhead costs 100,000 120,000

Machine hours 20,000 25,000

Using normal costing, the amount of manufacturing overhead costs allocated to jobs during 2019 is:

$150,000

$125,000

$120,000

$100,000