A product requires four hours of direct labour at 5.25 per hour, and requires direct

expenses of 53.50. In its production, it requires 24 minutes of complex welding.

Possible overhead absorption rates have been calculated to be 7.10 per direct labour

hour or 41.50 per welding machine hour.

Using the direct labour hour basis of overhead absorption, calculate to the nearest penny

the total product cost.

A 81.90

B 91.10

C 102.90

D 119.50 LO 1