Candle Corp. applies manufacturing overhead costs to products at a budgeted indirect-cost rate of $75 per direct manufacturing labor-hour. A retail outlet has requested a bid on a special order of a necklace. Estimates for this order include: Direct materials of $52,000; 350 direct manufacturing labor-hours at $30 per hour; and a 40% markup rate on total manufacturing costs The bid price for this special order is, OA. $124,250 OB. $87,500 OC. $67,750 OD. $109,550