Blackwood uses a job order cost system and applies factory overhead to production orders on the basis of direct-labor cost. The overhead rates for 1982 are 200% for Department A and 50% for Department B. Job 123, started and completed during 1982, was charged with the following costs:

	Department A	Department B
Direct materials	$25,000	$5,000
Direct labor	?	30,000
Factory overhead	40,000	?

The total manufacturing costs associated with Job 123 should be

Question 6 options:

A)

$240,000

B)

$195,000

C)

$135,000

D)

$150,000