At the beginning of the current year, Gold Co Estimated total overhead of $5,650,000; materials of $1,450,000 and direct labor of $2,054,545. Gold Co applies overhead based on direct labor cost. The Company incurred $37,500 in material costs and $98,000 in direct labor costs in completing a recent order. Which of the following is correct for the total cost of the completed order?

A. $135,500

B. $405,000

C. $307,000

D. $270,549

E. None of these are correct