Reilly Company Reilly Company uses a job-order costing system and the following information is available from its records. The company has three jobs in process: #8, #12, and #15.

Raw material used	$130,000
Direct labor per hour	$9.50
Overhead applied based on direct labor cost	125%

Direct material was requisitioned as follows for each job respectively: 25 percent, 30 percent, and 30 percent; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,800; 3,300; and 4,000; respectively. Indirect labor is $45,000. Other actual overhead costs totaled $50,000.

Refer to Reilly Company. What is the prime cost of Job #8?

Select one:

a. $86,475

b. $59,100

c. $82,850

d. $93,680