Acron Construction Charges Each Customer a Price Equal to the Cost

Multiple Choice

Acron Construction charges each customer a price equal to the cost of direct materials and direct labour plus 40%.Job 126 included the following costs: $\begin{array} { l } \text {Direct materials }&\$60,000\\ \text {Direct labour }&\$45,000\\\end{array}$
What price does Acron charge for Job 126?

A) $46,800
B) $65,400
C) $86,000
D) $148,400