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 total amount of actual overhead?

Select one: a. $119,938 b. $114,500 c. $95,000 d. $45,00