Robertson Company $\$ 9.50$ Overhead Applied Bared on Direct Lab or Cost &Nbsp; &Nbsp;

Robertson Company.
Robertson Company uses a job-order costing system and the following information is available from its records.The company has three jobs in process: #8,#12,and #15.
Raw matenial used                                                            $130,000
Direct lab or per hour                                                        $\$ 9.50$
Overhead applied bared on direct lab or cost                     $125 \%$
Direct material was requisitioned as follows for each job respectively: 25 percent,30 percent,and 30 percent;the balance of the requisitions was considered indirect.Direct labor hours per job are 2,800;3,300;and 4,000;respectively.Indirect labor is $45,000.Other actual overhead costs totaled $50,000.
Refer to Robertson Company.If Job #15 is completed and transferred,what is the balance in Work in Process Inventory at the end of the period if overhead is applied at the end of the period?

A) $191,925
B) $201,888
C) $205,284
D) $208,908