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 traditional costing and allocates overhead using direct labor cost,what is the cost of each unit of Job 102?

A) $340.
B) $392.
C) $440.
D) $520.