help!

You are about to order 400 copies of your wedding invitation cards to a stationary factory. The cost of papers is $80, and it takes 10 minutes for a worker to print it through a printing machine. This worker is being paid an hourly rate of $18. The company applies the manufacturing overhead (MOH) cost at a rate of 300% of its labor cost. Based on the above information, what is the manufacturing overhead cost (MOH) for this job? A) $3 B) $18 C) $9 D) $54