The Following Data Is Available for Wheels 'N Spokes Repair

Multiple Choice

The following data is available for Wheels 'N Spokes Repair Shop for 2013: $$\begin{array} { l r } \text { Repair technicians' wages } & \$ 360,000 \\\text { Fringe benefits } & 80,000 \\\text { Overhead } & 60,000 \\\text { Total } & \$ 500,000\end{array}$$ The desired profit margin is $40 per labor hour.The material loading charge is 40% of invoice cost.It is estimated that 5,000 labor hours will be worked in 2013.
- In January 2013, Wheels 'N Spokes repairs a bicycle that uses parts of $180.Its material loading charge on this repair would be

A) $72.
B) $108.
C) $180.
D) $252.