Jana Supplies applies manufacturing overhead costs to products at a budgeted indirect-cost rate of $60 per direct manufacturing labor-hour. A retail outlet has requested a bid on a special order. Estimates for this order include: Direct materials $40,000 and 500 direct manufacturing laborhours at $20 per hour. Estimated total product costs for this special order equal: a. $50,000 O b. $76,000 O c. $96,000 O d. $80,000