Merry Co. has two major categories of manufacturing overhead: material handling and quality control. The costs expected for these categories for the coming year are as follows:

Material handling	$120,000
Quality inspection	200,000

The plant currently applies overhead based on direct labor hours. The estimated direct labor hours are 80,000 per year. The plant manager is asked to submit a bid and assembles the following data on a proposed job:

Direct materials	$4,000
Direct labor (2,000 hours)	6,000

What is the estimated product cost on the proposed job?

A) $8,000

B) $10,000

C) $18,000

D) $14,000