Spam Inc completed its job for its client in 2022. The job cost sheet listed the following: Direct materials $66,000 Direct labour $36,000 Total Estimated Annual Manufacturing overhead $125,000 Total Estimated Direct Labour $100,000 The company used MOH/Direct Labour as a predetermined MOH allocation base. How much is the cost of the finished goods for this job? Select one O a $61,200 Ob 147,000 $50,400 Od $75,600 Clear my choice