Job 123 requires $12,000 of direct materials, $5,500 of direct labor, 500 direct labor hours, and 300 machine hours. It also requires 6 hours of inspection at $40 per hour. Manufacturing overhead is computed at $30 per direct labor hour used and $40 per machine hour used. The total amount charged for inspection A. is $40. B. is $240. C. is $40 x budgeted hours. D. does not figure into the total cost of the job