Cooper Manufacturing is currently working on two jobs. The job order cost sheets for Job 101 and Job 102 showed the following information: Direct Materials Direct labor Job 101 $21,500 33,500 Job 102 $24,500 54,500 If overhead is applied to jobs at $0.35 per direct labor dollar, the overhead applied to the two jobs would be: Multiple Choice $30,800. O $180,900. O $134,000. O O $164,800