The BeautyWorks Corporation Manufactures Custom-Made Purses

The BeautyWorks Corporation manufactures custom-made purses. The following data pertains to Job AAA: Direct materials placed into production $4,000
Direct labour hours worked 60 hours
Direct labour rate per hour $15
Machine hours worked 100 hours
Manufacturing overhead is applied using a plantwide rate that is based on direct labour hours. Manufacturing overhead was budgeted at $120,000 for the year, and the direct labour hours were estimated to be 30,000. Job AAA consists of 50 units. What is the overhead cost assigned to Job AAA?

A) $240
B) $400
C) $750
D) $1,500