Mesa Corp. allocates overhead to production on the basis of direct labor costs. Mesas total estimated overhead is $200,000 and estimated direct labor is $100,000. Determine the amount of overhead applied to a job which used $30,000 of direct labor.

a. $120,000.

b. $60,000.

c. $30,000.

d. $90,000.

e. $15,000.