Fickle Factory Ltd produces unique large ceramic frogs. The accountant has collected the following information regarding standard costs.

Production input	Standard cost
Direct materials	2 kilos of raw material Each kilo = $5
Direct labour	1 hour Direct labour is charged at $10 per hour
Variable overhead	$2 per direct labour hour
Fixed overhead	$4 per frog

Total fixed overhead for the year is estimated to be $80 000. The selling price for each frog is $45. Actual sales and production was 22 000.

The allocated cost of direct materials in the standard costing system of the year is:

$100,000

$120,000

$200,000

$220,000