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: $$\begin{array} { l r r } & \text { Job } 101 & \text { Job } 102 \\\text { Direct Materials } & \$ 1 2 , 0 0 0 & \$ 15,000 \\\text { Direct labor } & 2 4 , 0 0 0 & 45,000\end{array}$$ If overhead is applied to jobs at $0.80 per direct labor dollar,the overhead applied to the two jobs would be:

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