The following information is available pertaining to Iris Division that uses a plantwide overhead rate based on machine hours:

	Mixing Dept.	Finishing Dept.	Total
Overhead	$60,000	$150,000	$210,000
Direct labor-hours	7,500	2,500	10,000
Machine-hours	2,500	7,500	10,000

Production information pertaining to Job 101:

	Mixing Dept.	Finishing Dept.	Total
Prime costs	$10,000	$ 0	$10,000
Direct Labor-hours	250	0	250
Machine-hours	10	10	20
Units produced	500	0	500

What are the total overhead costs assigned to Job 101?

$240

$420

$360

$180