Ferndale Manufacturing Company Applies Overhead at the Rate of 190

Ferndale Manufacturing Company applies overhead at the rate of 190% of direct labour cost. During July 2011, Ferndale began work on job no. 101. The job was completed in August and sold during September, It accumulated direct material and labour charges of $27,000 and $15,000, respectively. On the basis of this information, the total overhead applied to job no. 101 is:

A) $15,000.
B) $28,500.
C) $51,300.
D) $70,500.
E) $79,800.