The records at Smith and Jones, Inc. show that Job 110 is charged with

$10,000

of direct materials and

$12,000

of direct labor. Smith and Jones, Inc. allocate manufacturing overhead at

80%

of direct labor cost. What is the total cost of Job No. 110?

A.

$31,600

B.

$12,000

C.

$30,000

D.

$ 22 000