Stone Cliff Company Manufactures Custom-Order Furniture Job X87 Was Started in May and Delivered to the $720,000.Based

Stone Cliff Company manufactures custom-order furniture.During 2013,actual manufacturing overhead totaled $720,000.Based on the 2013 results,and projected production for 2014,management prepared the 2014 budget and estimated that manufacturing overhead would total $800,000.The estimated number of direct labor hours for 2014 is 500,000,and the estimated amount of direct labor cost is $1,000,000.The company plans to use direct labor hours as the basis to allocate overhead to jobs.During May and June 2014,employees worked on the following four jobs:
$$\begin{array}{|l|l|l|l|l|}\hline \text{Monthly data} & \text{Job X43} & \text{Job X87} & \text{Job Z22} & \text{Job A33} \\\hline \text{May} & & & & \\\hline \quad\text{Direct materials} & \$86,000 & \$72,000 & \$44,000 & \$38,000 \\\hline \quad\text{Direct labor cost} & \$101,000 & \$91,000 & \$78,000 & \$52,000 \\\hline \quad\text{Direct labor hours} & 5,050 & 4,550 & 3,900 & 2,600 \\\hline \text{June} & & & & \\\hline \quad\text{Direct materials} & \$24,000 & \$41,000 & \$35,000 & \$24,000 \\\hline \quad\text{Direct labor cost} & \$28,000 & \$52,000 & \$62,000 & \$32,800 \\\hline \quad\text{Direct labor hours} & 1,400 & 2,600 & 3,100 & 1,640 \\\hline\end{array}$$ Job X87 was started in May and delivered to the customer in late June.What is the cost of Job X87?

A) $256,000
B) $267,440
C) $266,296
D) $97,160