Blarney Stone Company Applies Manufacturing Overhead by Using a Predetermined

Blarney Stone Company applies manufacturing overhead by using a predetermined rate of 150% of direct labour cost. For Job No 470, the direct material costs and the direct labour costs were $60,000 and $40,000, respectively. If Blarney Stone adds a 30% markup on total cost to generate a profit, which of the following is the best depiction of a portion of the accounting needed to record the sale of Job No. 470?

A) A debit to cost of goods sold for $160,000.
B) A debit to cost of goods sold for $208,000.
C) A debit to finished goods inventory for $160,000.
D) A debit to finished goods inventory for $208,000.
E) A debit to sales revenue of $208,000.