A Company Has Identified the Following Overhead Costs and Cost

Multiple Choice

A company has identified the following overhead costs and cost drivers for the coming year: (CIA adapted) Budgeted direct labor cost was $100,000 and budgeted direct material cost was $280,000.The following information was collected on three jobs that were completed during the year: If the company uses activity-based costing (ABC) ,how much overhead cost should be assigned to Job 101?

A) $1,300.
B) $2,000.
C) $5,000.
D) $5,600.