The plant of Omer manufacturing company uses job costing system and allocates manufacturing overhead cost using direct labor cost. The 2020 budget and actual results for the plant is as follows

	Budgeted	Actual
Manufacturing overhead cost	$600,000	$580,000
Direct manufacturing labor cost	$800,000	$750,000

During the month of October the job-cost record for job 123 shows the following:

Direct materials cost $18,000 and direct labor cost $8,000

Compute the normal cost for job 123 and the overhead cost allocated during 2020

Select one:

a. $30,000 the cost of job 123 and $375,000 overhead costs allocated

b. $32,000 the cost of job 123 and $562,500 overhead costs allocated

c. $30,800 the cost of job 123 and $570,000 overhead costs allocated

d. $38,000 the cost of job 123 and $1,125,000 overhead costs allocated

e. $38,000 the cost of job 123 and $138,000 overhead costs allocated