Overhead cost is applied to units based on direct labor hours. For April, total overhead cost was budgeted at $80000 based on a denominator activity level of 20000 direct labor hours for the month. The standard cost card indicates that each unit of finished product requires 2 direct labor hours. The following data are available for April's activity:

Number of units produced$9500

Direct labor hours worked$19500

Actual total overhead cost incurred$79500

What was the amount of total overhead cost applied to production for the month of April?

$78000

$76000

$79500

$80000