Barefoot Running Company's work in process inventory on June 1 has a balance of $23,100 representing Job No. 265. During June, S50,300 of direct materials were requisitioned for Job No. 265 and $35,100 of direct labor cost was incurred on Job No. 265. Manufacturing over ead is allocated at 115% of direct labor cost. Actual manufacturing overhead costs incur ed in June amounted to $41,800 No new obs were started during June. Job No 265 is completed on June 28 What is the total cost assigned to Job No. 265? O A. $150,300 O B. $132,465 O C. $148,865 O D. S40,365