Figure 5-7

Figure 5-7. Laudermilk produces dairy equipment.Most of its jobs have a number of units per job.The company has two different departments through which all jobs pass.Overhead is applied using a plantwide rate of $13 per direct labor hour.Direct labor wages average $8 an hour.Data for Job #3 for the year is:
Refer to Figure 5-7.Compute the total cost of Job #3.

A) $229,000
B) $112,000
C) $134,600
D) $145,800
E) $231,600