The following data is available for Wheels 'N Spokes Repair Shop for 2013:

Repair technicians' wages $360,000

Fringe benefits 80,000

Overhead 60,000

Total $500,000

The desired profit margin is $40 per labor hour. The material loading charge is 40% of invoice cost. It is estimated that 5,000 labor hours will be worked in 2013. In March 2013, Wheels 'N Spokes repairs a bicycle that takes two hours to repair and uses parts of $240. The bill for this repair would be

A) $520.

B) $560.

C) $592.

D) $616.