Please explain step by step.

Brian Corporation uses a predetermined overhead rate based on direct labor cost to apply manufacturing overhead to jobs. The predetermined overhead rates for the year are 200% of direct labor cost for Department A and 50% of direct labor cost for Department B. Job 436, started and completed during the year, was charged with the following costs: 16 Dept. A S50,000 Dept. B $10,000 $60,000 Direct material Direct labor Manufacturing overhead $80,000 The total manufacturing cost assigned to Job 436 was: A. S360,000 B. S270,000 C. $ 390,000 D. S 480,000 E. None of the above