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 $30,000 and $17,000, respectively. On the basis of this information, the total overhead applied to job no. 101 amounted to: Multiple Choice $0. $30,600. $54,000. $77,600. $84,600