Aram Company uses job order cost systemr for31/12/2016; these costs were incurred on the following: Inventory 1/1/2016: A-direct material 130 units @ $11 B-w.i.b job (1) these costs were $950 direct material, $1200 direct labor, $880 F,o.h Events that accrued during the period were: Raw material purchase is 600 units @$13 2- Element costs that spent during the period: Direct material Direct Depart A Direct labor material Direct labor hours Machine hours hours depart depart A depart B B Depar B depart A JOB1 100 keg 80 keg 500 hours $5per hour 400 hours $6 per 200 hours +20 overtime hour 100 hours JOB2 70 60 600 hours 400 hours 300 hours 110 hours - F.O.H, applied at $4 per direct labor hour of Depart (A) and $6 per machine hours for department (B) Cost job (2) for F.O.H depart (B) would be:: OA. NO OF THE ABOVE O B. 860 OC. 800 O D. 900