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Congress Manufacturing is currently working on two jobs. The job order cost sheets for Job 101 and Job 102 showed the following information: Job 101

Congress Manufacturing is currently working on two jobs. The job order cost sheets for Job 101 and Job 102 showed the following information: Job 101 Job 102 Direct Materials $18,000 $21,000 Direct Labor 30,000 51,000 If overhead is applied to jobs at $0.70 per direct labor dollar, the total manufacturing cost for the two jobs would be: a.

$204,000.

$56,700.

$176,700.

$120,000.

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