Candle Corp applies manufacturing overhead costs to products at a budgeted indirect $-$ cost rate of $$70$ per direct manufacturing labor $-$ hour. A retail outlet has requested a bid on a special order of a necklace. Estimates for this order include: Direct materials of $$47,000,350$ direct manufacturing labor $-$ hours at $$45$ per hour, and a $50\%$ markup rate on total manufacturing costs

The bid price for this special order is

A$.$ $$55,750$

B$.$ $$107,250$

C$.$ $$94,125$

D$.$ $$130,875$