37.Job A-15 was recently completed. The job cost sheet shows $1,200 of direct materials and direct labor wages of $500. The companys direct labor wage rate is $20 per hour and it applies overhead at a rate of $12 per direct labor hour. How much overhead would be applied to job A-15?

A. $720

B. $1,020

C. $240

D. $300

38.Job 123 used $50,000 in direct materials and direct labor wages were $40,000. Manufacturing overhead of $80,000 was applied to the job. The predetermined overhead rate used to apply overhead was $15 per machine hour. Actual manufacturing overhead cost incurred amounted to $76,000. Based on this information, what is the total cost of Job 123? A. $170,000 B. $90,000 C. $166,000 D. $246,000