Blackwood uses a job order costing system and allocates factory overhead to production orders on the basis of direct labour cost. The overhead rates for 2019 are 200% of department A and 50% for department B. Job#123, started and completed in 2019, was charged with the following costs: Department A $25,000 Direct materials Direct labour $5,000 30,000 ? Factory overhead (allocated) 40,000 The total manufacturing costs associated with Job#123 should be: O a. $135,000 O b. $180,000 c. $195,000 O d. $240,000 0