please show the workings if possible, so that it can be helpful for revision

Question 26 FLAG QUESTION ... ... Vest Manufacturing Company applies overhead cost based on 120% of direct labor cost. In completing the 250 units in job #220, the company incurred $22,000 in direct materials and direct labor of $17,000. How much overhead should be applied to job #220? Answers A-D A $8,160 O B $18,720 O $26,880 O D $20,400