A company estimated $420,000 of factory overhead cost and 16,000 direct labor hours for the period. During the period, a job was completed with $4,500 of direct materials and $3,000 of direct labor. The direct labor rate was $15 per hour. What is the fac¬ tory overhead applied to this job?

A. $2,100 C. $78,750 B. $5,250 D. $420,000 AppendixLO1