The Following Information Is Available at the End of May

The following information is available at the end of May: $\begin{array}{l}\begin{array}{lr}\text { Balance in work in process on May } 1 & \$ 141,800 \\\text { Direct materials costs for May } & 174,500 \\\text { Direct labor costs for May } & 162,500\end{array}\\\text { Overhead applied at rate of } 140 \% \text { of direct labor dollars }\end{array}$

$\text { Jobs completed during May: }$
$\begin{array}{lr}\text { Job 84 } & \$ 198,780 \\\text { Job 85 } & 102,520 \\\text { Job 86 } & 119,450 \\\text { Job 87 } & 93.150\end{array}$

$\text { Job } 88 \text { was not complete at the end of May. }$
If $72,400 of materials were charged to Job 88's job cost card,how much overhead was applied to Job 88?

A) $35,100
B) $70,000
C) $72,400
D) $120,000