During 2016 Caruba Manufacturing expected Job 25 to cost $75,000 of overhead, $130,000 of material, and $25,000 in labour. Caruba applied overhead based on direct labour cost. Actual production required an overhead cost of $80,000, $140,000 in materials used; and $20,000 in labour. All of the goods were completed. What amount was transferred to Finished Goods?

a) $240,000

b) $230,000

c) $220,000

d) $210,000

why the answer is C