15) Wilson Corporation uses a job-order costing system with a single plant-wide predetermined overhead rate based on machine-hours. The company based its predetermined ovcrhead rate for the current year on total fixed manufacturing overhead cost of $105,000, variable manufacturing overhead of $3.00 per machine-hour, and 70,000 machinc-hours. The company recently completed Job Q543 which required 2700 labor hours and 2500 machine hours. total direct labor was $80,000. total direct material was $150,000. Total manufacturing cost of Job Q543 was closest to: A) $270,000 B) $242,000 C) $241,000 D) $230,000