A small plumbing company sends an employee out to a customers home to install a new toilet. Use the following information to answer all of the questions:

Direct Labor Cost Per Hour $18.00

Direct Material Bill of Material and Costs for Toilet

Quantity Per Unit Cost

Toilet 1 $165.00

Wax Ring 1 $4.00

Toilet Bolts and Nuts 2 $0.50

Toilet Seat 1 $15.00

Overhead Information

Estimated Overhead for the Year $150,000.00

Estimated Direct Labor Hours for the Year 4,000

Job takes 1.25 hours. Assume overhead application is applied using direct labor hours.

1. For the first question, how much cost will be assigned to the job for the plumbers direct labor?

A. $18

B. $22.50

C. $30

D. $20

2. Based on the information above, the Direct Material Cost Assigned to the job will be

A) $185

B) $184.5

C) $ 200

D) $175

3. Based on the above information, what amount will be applied to the job for overhead?

A) $40

B) $ 37.50

C) $46.88

D) $47

4. What is the total cost for the toilet installation job?

A) $254.38

B) $253.88

C) $255

D) $250