Figure 4-4 Mannitou Company Made the Following Predictions for 2014

Multiple Choice

Figure 4-4 Mannitou Company made the following predictions for 2014:
Job A2 (which was started and completed in June) used 3,000 direct labor hours, 2,000 machine hours, and $57,000 of prime costs.
Refer to Figure 4-4. If factory overhead is applied based on direct labor hours, the cost of Job A2 for the Mannitou Company is

A) $60,000.
B) $75,000.
C) $63,000.
D) $66,000.