ABC Manufacturing Co. is currently working on two jobs. The job order cost sheets for Job 101 and Job 102 provide the following information: Direct Materials Direct Labor Job 101 $13,500 $25,500 Job 102 $16,500 $46,500 ABC applies overhead to jobs at 60% of direct labor cost. Job 102 is finished and has been sold for $130,000. ABC's gross margin on Job 102 is Multiple Choice O $90,900 0 $67,000. 0 $27,900. 0 $39,100