Dixie Company, which applies overhead at the rate of 160% of direct material cost, began work on job no. 101 during June. The job was completed in July and sold during August, having accumulated direct material and labor charges of OMR 45,000 and OMR 38,000, respectively. On the basis of this information, the total overhead applied to job no. 101 amounted to: Select one: O a. 11.200 O b. 132,800 O c. 60,800 O d. 72,000