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 actual costing, the amount of manufacturing overhead costs allocated to jobs during 2018 is $ Select one: a. 140,000 b. 120,000 c. 125.000 O d. 130,000 e. 115,000