The following information was drawn from the accounting records of Marlin Manufacturing Co.

	Product 1			Product 2			Product 3
Direct Material Cost	$	85,000		$	90,000		$	95,000
Direct Labor Cost	$	150,000		$	160,000		$	170,000
Direct Labor Hours		3,600	hours		4,200	hours		4,400	hours

Factory overhead is estimated to be $408,000 and is applied on a basis of direct labor dollars. This overhead cost is not traceable to any particular product. Factory overhead allocated to Product 2 is

A. $12,000

B. $127,500

C. $136,000

D. $136,800

Thank you!