Jackson Company uses a job-order costing system. At the beginning of March, the company had two jobs in process with the following costs:

	Direct Material	Direct Labor	Overhead
Job #456	$3,400	$510	$255
Job #461	1,100	289	?

Jackson pays its workers $8.50 per hour and applies overhead on a direct labor hour basis.

Refer to Jackson Company. How much overhead was included in the cost of Job #461 at the beginning of March?

Select one:

a. $2,456.50

b. $144.50

c. $153.00

d. $2,200.00