The following data are available for Wheels 'N Spokes Repair Shop for 2020:

Repair technician's wages $230000

Fringe benefits

60000

Overhead 85000

Total $375000

The desired profit margin is $19per labour hour. The material loading charge is 40% of invoice cost. It is estimated that 5000 labour hours will be worked in 2020. In January 2020, Wheels 'N Spokes repairs a bicycle that uses parts of $250. Its material loading charge on this repair would be

a. $50.

b. $100.

c. $300.

d. $350.