Acron Construction Charges Each Customer a Price Equal to the Cost

Multiple Choice

Acron Construction charges each customer a price equal to the cost of direct materials and direct labour plus 40%.Job 126 included the following costs: What price does Acron charge for Job 126?
$\begin{array}{ll}\text { Direct materials } & \$ 60,000 \\\text { Direct labour } & \$ 46,000\end{array}$

A) $46,800
B) $65,400
C) $86,000
D) $148,400