Q4.Gold Corporation uses a job-order costing system with a single plantwide POHR (predetermined overhead rate) based on DL (direct labor-hours). The company based its POHR (predetermined overhead rate) for the current year on 42,000 DL (direct labor-hours), total xed MOH (manufacturing overhead) cost of $361,200, and a variable MOH (manufacturing overhead) rate of $3.23 per direct labor-hour. Job X941, which was for 50 units of a custom product, was recently completed. The job cost sheet for the job contained the following data: [1 Mark]

Total direct labor-hours	200
Direct materials	$ 400
Direct labor cost	$ 5,900

a.$202 b.$204 c.$206 d.$208