P Limited applies an overhead absorption rate of $\$15$ for each machine hour, calculated from budgeted machine hours of $8000$ per month. During July, production used $8500$ machine hours, and overheads were under-absorbed by $\$16\,500$. Calculate the actual overheads for July.
- A$103\,500$
- B$111\,000$
- C$136\,500$
- D$144\,000$