Harley Manufacturing Consultants applies manufacturing overhead costs to products at a predetermined rate of $70 per direct labor hour. One customer has requested a bid on a special order of a product. Estimates for this order include: direct materials $50,000; direct labor 900 direct labor hours @ $30 per hour; and a markup rate of 25%.

A.) Manufacturing overhead cost estimates for this special order total:

a. $36,000

b. $63,000

c. $7,000

d. $45,990

B.) Estimated total product costs for this special order equal

a. $175,000

b. $97,000

c. $77,000

d. $140,000

C.) The bid price for this special order is

a. $175,000

b. $121,250

c. $77,000

d. $97,000