Candle Corp. applies manufacturing overhead costs to products at a budgeted indirect-cost rate of $95 per drect manufacturing labor - hour A retail outlet has tequested a bid on a special order of a nocklace. Estimates for this order include: Dienct materials of $49,000;600 direct manutocturing isbor-hours at $45 per hour; and a 40% markup rate on total manufacturing costs. The bid price for this special order is A. $106,400 B. $79,000 C. $146,400 D. $186,200