Vasher Company planned to produce 60,000 units during 2008. Vasher allocates overhead based on units produced. At that level of production, which was used to assign the overhead to each unit, overhead costs were expected to be $210,000. Fixed costs made up $60,000 of this amount. During the year, Vasher produced 63,000 units and had actual overhead costs of $230,000.

What is the amount of applied overhead?

A. $215,700

B. $220,500

C. $210,000

D. $230,000