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 $17,500 29,500 Job 102 $20,500 50,500 If overhead is applied to jobs at $0.75 per direct labor dollar, the overhead applied to the two jobs would be Multiple Choice $206.500 $178,000 $118,000