Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Howard & Sons allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs for the upcoming year:

The company estimates that 1,600 direct labour hours will be worked in the upcoming year, while 1,000 machine hours will be used during the year.
-Job 1574 requires $10,000 of direct materials, $4,000 of direct labour, 400 direct labour hours, and 200 machine hours. It also requires 7 hours of inspection at $35 per hour. Manufacturing overhead is computed at $20 per direct labour hour used and $40 per machine hour used. The total amount charged to inspection

A) is $35.
B) is $35 × budgeted hours.
C) is $245 + the overhead dollars applied.
D) does not figure into the total cost of the job.