Erickson Company Made the Following Predictions for the Current Year

Multiple Choice

Erickson Company made the following predictions for the current year:
$$\begin{array} { l r } \text { Factory averhead costs } & \text {\$ 300,000 } \\\text { Direct labour hours } & 50,000 \text { hours } \\\text { Machine hours } & 100,00 \text { hours }\end{array}$$ Job A2 (which was started and completed in May) used 3,000 direct labour hours,2,000 machine hours,and $57,000 of prime costs.
-Refer to the figure.If factory overhead is applied based on direct labour hours,what is the cost of Job A2 for the Erickson Company?

A) $60,000
B) $63,000
C) $66,000
D) $75,000