Wilson Custom Cabinetry Makes Cabinets to Order and Prices the Completed

Multiple Choice

Wilson Custom Cabinetry makes cabinets to order and prices the completed jobs at product cost plus 40%.Recently, Wilson finished a job and billed the customer $560.If direct materials for the job cost $130, and direct labor cost $180, what was the applied overhead for the job?

A) $250
B) $179
C) $350
D) $400
E) $90