Jean's Fitness Club provides monthly memberships as well as personal training sessions. The personal trainers corn 50% of the revenue for all personal training sessions. The Free Club also sells nutrition products. Jean's general ledger accounts indicate the following for the year. The front desk staff wages expense remains the same throughout the year. Account Amount Account Amount Membership revenue $140,000 Personal trainer wages expense 7 Personal training revenue $77000 Space rental expense $11,000 Product sales $67.000 Straight line depreciation expense $8,000 Cost of product sold $40,000 Rental insurance expense $3,000 Front desk staff wages expense $14,000 a contribution margin income statement is prepared for the year, what is the amount of total revenue? O A $217,000 OB. $324,000 O C. $284,000 OD $140,000 The following information was gathered for the Wesley Corporation for the most recent year. Manufacturing overhead is allocated using direct labor hours. Estimated direct labor hours 40,600 Actual direct labor hours 51,000 Estimated manufacturing overhead costs $840 200 Actual manufacturing overhead costs $985,900 What amount of manufacturing overhead would be allocated for the year? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar.) O A $1,238,280 OB. $1,055,190 OC. $985,900 OD. $840,200