Bowens HVAC installs heating and cooling systems in commercial buildings. In August, Bowen started and completed two jobs, Job 1248 and Job 1249. The job cost sheet for Job 1248 showed $15,000 of direct materials and 175 direct labor hours. The job cost sheet for Job 1249 showed $9,500 of direct materials and 80 direct labor hours. Overhead is applied at $15 per direct labor hour. The employees who worked on these two jobs were paid $25 per hour. What is the total cost for each of these two jobs for August?

• A :

  Job 1248, $17,800; Job 1249, $10,780

• B :

  Job 1248, $15,700; Job 1249, $9,900

• C :

  Job 1248, $22,000; Job 1249, $12,700

• D :

  $ Job 1248, $18,750; Job 1249, $11,000