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\mathrm{.}00$

Direct Material Bill of Material and Costs for Toilet

Quantity Per Unit Cost

Toilet $1$ $$165\mathrm{.}00$

Wax Ring $1$ $$4\mathrm{.}00$

Toilet Bolts and Nuts $2$ $$0\mathrm{.}50$

Toilet Seat $1$ $$15\mathrm{.}00$

Overhead Information

Estimated Overhead for the Year $$150,000\mathrm{.}00$

Estimated Direct Labor Hours for the Year $4,000$

Job takes $1\mathrm{.}25$ hours. Assume overhead application is applied using direct labor hours.Based on the information above, the Direct Material Cost Assigned to the job will be:

A$.$

$$185$

B$.$

$$184\mathrm{.}5$

C$.$

$$200$

D$.$

$$175$