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

15) Congress 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 company would be A. $55,200. B. $162,000. C. $96,000. D. $151,200

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