Harringer Co The Total Overhead Cost (Rounded) Is:
A) $172,200

Multiple Choice

Harringer Co. has provided the following information for last year:
$$\begin{array} { l r l } \text { Gallons input } & 10,000 & @ \$ 20 / \mathrm { gallon } \\\text { Labor costs } & 5,000 & @ \$ 20 / \mathrm { hr } \\\text { Overhead costs } & ? ? ? & \\\text { Gallons finished } & 8,000 & @ \text { selling price of } \$ 55 / \mathrm { gallon } \\\text { Total factor productivity } & 1.0732 &\end{array}$$
The total overhead cost (rounded) is:

A) $172,200.
B) $109,989.
C) $140,000.
D) $200,000.