Orange Corporation manufactures custom-made wallets. The following data pertains to Job GH7:

Direct materials placed into production	$5,000
Direct labor hours worked	75 hours
Direct labor rate per hour	$35
Machine hours worked	200 hours

Factory overhead is applied using a plant-wide rate based on direct labor hours. Factory overhead was budgeted at $100,000 for the year, and the direct labor hours were estimated to be 25,000. Job GH7 consists of 60 units. What is overhead cost assigned to Job GH7?

a. $160

b. $400

c. $240

d. $210