Questior 10 7.14 pts Nergal Heavy Industries' work in process inventory on June 1 has a balance of $22,400 representing Job No. 301. During June, $50,000 of direct materials were requisitioned for Job No. 301 and $35,000 of direct labor cost was incurred on Job No. 301. Manufacturing overhead is allocated at 125% of direct labor cost. Actual manufacturing overhead costs incurred in June amounted to $41,000. No new jobs were started during June. Job No. 301 is completed on June 28. What is the total cost assigned to Job No. 301? $148,400 $135,400 $151,150 $43,750