Fischer Company Fischer Company Has a Job-Order Costing System and an Overhead

Fischer Company Fischer Company has a job-order costing system and an overhead application rate of 125 percent of direct labor cost.Job #123 is charged with direct material of $18,000 and overhead of $9,000.Job #124 has direct material of $4,500 and direct labor of $12,000.
Refer to Fischer Company.What is the total cost of Job #124?

A) $15,000
B) $16,500
C) $31,500
D) $43,500