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.

What is the total amount of overhead applied to Job #12?

Select one:

a. $39,188

b. $23,750

c. $39,000

d. $29,450