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

Multiple Choice

Use the information below to answer the following question(s) .
Waterside Sports Equipment Company's work in process inventory on June 1 has a balance of $21,500 representing Job No. 151. During June, $52,000 of direct materials were requisitioned for Job No. 151 and $31,000 of direct labour cost was incurred on Job No. 151. Manufacturing overhead is allocated at 120% of direct labour cost. Actual manufacturing overhead costs incurred in June amounted to $42,000. No new jobs were started during June. Job No. 151 is completed on June 28.
-What is the total cost assigned to Job No. 151 at Waterside Sports Equipment Company?

A) $141,700
B) $130,333
C) $146,500
D) $37,200