Stall Heating and Cooling installs and services commercial heating and cooling systems. Stall uses job costing to calculate the cost of its jobs. Overhead is allocated to each job based on the number of direct labor hours spent on that job. At the beginning of the current year, Stall estimates that it's overhead for the coming year would be $66,000 also anticipates using 4.400 direct labor hours for the year. In November, Stall started and completed the following two jobs: Job 101 used $19,500 in direct materials and 155 direct labor hours Job 102 used $10,500 in direct materials and 86 direct labor hours Stall paid a $24 per hour wage rate to the employees who worked on these two jobs. How much overhead will be allocated to each of the two jobs? A. $2.925 for Job 101 and $1,080 for Job 102 B. $3.720 for Job 101 and $2.064 for Job 102 OC. $19,500 for Job 101 and $10,500 for Job 102 OD. $2,325 for Job 101 and $1,290 for Job 102