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Cooper Manufacturing is currently working on two jobs. The job order cost sheets for Job 101 and Job 102 showed the following information: Job 101

Cooper Manufacturing is currently working on two jobs. The job order cost sheets for Job 101 and Job 102 showed the following information:

Job 101

Job 102

Direct Materials

$12,000

$15,000

Direct Labor

24,000

45,000


If overhead is applied to jobs at $.80 per direct labor dollar, the total manufacturing cost for the two jobs would be:

a) $55,200

b) $151,200

c) $162,000

d) $96,000

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