Palace Plc allocates manufacturing overheads to jobs using a pre-determined overhead absorption/allocation rate based on machine hours. The following information was extracted from the budgets of Palace Plc for the year ended 31^st December 2019:

Labour Hours	50,000
Machine Hours	200,000
Manufacturing Overheads	1,000,000

During the year a specific Job was undertaken for the client. The actual costs and hours used on the job are shown below:

Materials	35,000
Labour Hours	5,000
Machine Hours	9,000

The manufacturing overhead that should be allocated to the client's Job is:

	a.	25,000
	b.	195,000
	c.	45,000
	d.	180,000