Fact Pattern: A company has identified the following overhead costs and cost drivers for the comina vear The following information was collected on three jobs that were completed during the year Budgeted direct labor cost was $100,000, and budgeted direct material cost was $280,000. The company prices its products at 140% of cost If the company uses activity-based costing, the price of each unit of Job 103 would be A. $140 B. $100 C. $98 D. $116