A company operates a job costing system. Job $812$ requires $$60$ of direct materials, $$40$ of direct labour and $$20$ of direct expenses. Direct labour is paid $$8$ per hour. Production overheads are absorbed at a rate of $$16$ per direct labour hour and nonproduction overheads are absorbed at a rate of $60\%$ of prime cost.

What is the total cost of Job $812?$

A$.$ $$240$

B$.$ $$260$

C$.$ $$272$

D$.$ $$320$