Cooper Manufacturing Is Currently Working on Two Jobs If Overhead Is Applied to Jobs at $0

Multiple Choice

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

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