For 20x5, NEO company had the following:

budgeted manufacturing overhead .................................... 100,000

budgeted selling and administrative costs ......................... 110,000

Actual manufacturing overhead costs ............................... 96,000

Actual selling and administrative costs ............................ 117,000

budgeted total direct labor hours ..................................... 50,000

actual total direct labor hours ...........................................40,000

NEO uses direct labor hours as its cost driver for allocating manufacturing overhead. During 20x5, NEO completed Job 401 that produced 5 ABC parts. A total of 260 direct labor hours were actually used on job 401.

What was the cost of manufacturing overhead allocated to on ABC part manufactured on job 401?

A) 130,000

B) 650,000

C) 104,000

D) 520,000

E) 143,000