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How do I get this? Marty's Metal Shop uses a job order cost system . It applies overhead to jobs at a rate of 175%

How do I get this?

Marty's Metal Shop uses a job order cost system. It applies overhead to jobs at a rate of 175% of direct labor costs. Job No. 2617 required $800 in direct labor costs. The job was initially budgeted to require $850 in direct labor costs. Overhead applied to the job number 2617 during the period amounted to:

a. $850

b. $1400

c. $1275

d. Some other amount

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