Cooper Manufacturing Is Currently Working on Two Jobs A)$96,000
B)$55,200

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

A) $96,000.
B) $55,200.
C) $151,200.
D) $162,000.