O Multiple Choice Osgood Company, which applies overhead at the rate of 180% of direct material cost, began work on job no. 101 during June. The job was completed in July and sold during August, having accumulated direct material and labor charges of $43,000 and $30,000, respectively. On the basis of this information, the total overhead applied to job no. 101 amounted to: O $0. $54,000 $77,400 $127,000 $131,400