Harringer Co The Total Overhead Cost (Rounded)is:
A) $172,200

Multiple Choice

Harringer Co.has provided the following information for last year:
$$\begin{array} { | l | r | l | } \hline \text { Gallons input } & 10,000 & @ \$ 20 \text { gallon } \\\hline \text { Labor costs } & 5,000 & @ \$ 20 \mathrm { hr } \\\hline \text { Overhead costs } & ? ? ? & \\\hline \text { Gallons finished } & 8,000 & \begin{array} { l } @ \text { selling price of } \\\$ 5 5/\text { gallon }\end{array} \\\hline \begin{array} { l } \text { Total factor } \\\text { productivity }\end{array} & 1.0732 & \\\hline\end{array}$$ The total overhead cost (rounded) is:

A) $172,200.
B) $109,989.
C) $140,000.
D) $200,000.