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: The company prices its products at 140% of cost.If the company uses activity-based costing (ABC) ,the price of each unit of Job 103 would be

A) $98.
B) $100.
C) $116.
D) $140.