At the beginning of the year 20x5, Marsha Co. had a balance of $216637 in work in process, represented by the following two jobs: Job A Job B Direct materials $14252 $27993 Direct labour $21987 (1848 hours) $28403 (5139 hours) $36239 $56396 Marsha Co. applies overhead based on direct labour costs. How much overhead was applied to Job B? Select one: a. $159338 X O b. $69895 oc. $188234 O d. $94527