Crandle Corp. applies manufacturing overhead costs to products at a budgeted indirectcost rate of $90 per direct manufacturing laborhour. A retail outlet has requested a bid on a special order of a necklace. Estimates for this order include: Direct materials of $53,000; 300 direct manufacturing laborhours at $25 per hour; and a 40% markup rate on total manufacturing costs.

Estimated total product costs for this special order equal ________.

A.

$87,500

B.

$80,000

C.

$122,500

D.

$60,500