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 $12,500 24,500 Job 102 $15,500 45,500 Hoverhead is applied to jobs at $0.85 per direct labor dollar, the overhead applied to the two jobs would be: Multiple Choice $181,300 $59.500