Barefoot Running Company's work in process inventory an June 1 has a balance of S23,100 representing Job No. 265. During June, $50,300 of direct materials were requisitioned for Jab No. 265 and $35,700 af direct labor cost was incurred on Job No. 265. Manufacturing overhead is allocated at 135 % of direct labor cost. Actual manufacturing overhead costs incurred in June amounted to $42,000. No new jobs were started during June. Job No. 265 is completed on June 28 What is the total cost assigned to Job No. 265? O A $140,495 O B $48.195 O C. $151,100 O D. $157.295