Kimmel Corporation has two production departments and uses departmental predetermined overhead rates based on direct labor cost to apply manufacturing overhead to jobs. The predetermined overhead rates for the year are $2 per direct labor dollar for Department A and $0.50 per direct labor dollar for Department B. The following data are available for Job 628, which was started and completed during the year Dept. A Dept. B Direct materials $60,000 $25,000 ??? $60,000 Direct labor Manufacturing overhead $80,000 ??? The total manufacturing cost assigned to Job 628 was: $195,000 $270.000 $295.000 $305,000 None of the above