Robertson Company.

Robertson 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 Robertson Company. How much overhead is applied to Work in Process? a. $ 162,900 b. $ 95,000 c. $ 164,938 d. $ 119,938