The following costs were incurred on Job No$.150.$

Materials US $$10,000$

Wages:

Department $1$

Department $2$

$30$ hours at $$15$ per hour

$20$ hours at $$10$ per hour

Department $3$

$10$ hours at $$8$ per hour

Variable Overheads:

Department $1$ $$9$ per hour

Department $2$

$$8$ per hour

Department $3$

$$7$ per hour

Fixed Overheads: Estimated at $$25,000$ for $1,250$ normal working hours.

What is the cost of Job $150$ and the price to give profit of $30\%$ on selling price?

Select one:

A$.$ $$12,825$ and $$16,031$

B$.$ $$12,605$ and $$15,756$

C$.$ $$12,210$ and $$17,460$

D$.$ $$12,430$ and $$17,775$