Cooper Manufacturing is currently working on two jobs.The job order cost sheets for Job 101 and Job 102 showed the following information: $\begin{array}{|l|r|r|}
\hline & \text { Job } 101 & {\text { Job } 102} \
\hline \text { Direct Materials } & \$ 12,000 & \$ 15,000 \
\hline \text { Direct Labor } & 24,000 & 45,000 \
\hline
\end{array}$ If overhead is applied to jobs at $0.80 per direct labor dollar,the total manufacturing cost for the two jobs would be:
A) $96,000.
B) $55,200.
C) $151,200.
D) $162,000.

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The Answer of Cooper Manufacturing is currently working on two jobs.The job order cost sheets for Job 101 and Job 102 showed the following information: $\begin{array}{|l|r|r|}
\hline & \text { Job } 101 & {\text { Job } 102} \
\hline \text { Direct Materials } & \$ 12,000 & \$ 15,000 \
\hline \text { Direct Labor } & 24,000 & 45,000 \
\hline
\end{array}$ If overhead is applied to jobs at $0.80 per direct labor dollar,the total manufacturing cost for the two jobs would be:
A) $96,000.
B) $55,200.
C) $151,200.
D) $162,000.

Cooper Manufacturing Is Currently Working on Two Jobs If Overhead Is Applied to Jobs at $0