Buster Corporation, a manufacturing company, has provided data concerning its operations for September. The beginning balance in the raw materials account was $69,000 and the ending balance was $45,000. Raw materials purchases during the month totaled $89,000. Manufacturing overhead cost incurred during the month was $118,000, of which $4,000 consisted of raw materials classified as indirect materials. The direct materials cost for September was:

$109,000.

$89,000.

$113,000.

$65,000.

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Ashland Corporation estimates its manufacturing overhead costs to be $160,000 and its direct labor costs to be $320,000 for 2016. The actual manufacturing labor costs were $80,000 for job 1, $120,000 for job 2 and $160,000 for job 3 during 2016. Manufacturing overhead is applied to jobs on the basis of direct labor costs using a predetermined overhead rate. The actual manufacturing overhead cost for the year was $172,000. The amount of overhead assigned to Job 3 during 2016 was:

$80,000.

$320,000.

$160,000.

$71,110.