At the beginning of the year 20x5 Marsha Co. had a balance of $209108 in work in process, represented by the following two jobs Job A Job B Direct $13618 $25632 materials S28917 $21841 Direct labour (5090 hours) hours) $35459 S54549 Marsha Co. applies overhead based on direct labour costs. How much overhead was applied to Job B? Select one: a. $67852 O b. $51248 O c. $90494 O d. $154559