Nature's Best Milk Produces Dairy Equipment

Nature's Best Milk produces dairy equipment. Most of its jobs have a number of units per job. The company has two different departments through which all jobs pass. Overhead is applied using a plantwide rate of $13 per direct labour hour. Direct labour wages average $8 an hour. Data for Job 3 for the year are as follows:

-Refer to the Figure .What is the total cost of Job 3?

A) $112,000
B) $134,600
C) $145,800
D) $229,000