the right answer is A, $98 but why?

A company has identified the following overhead costs and cost drivers for the coming year: The following information was collected on three jobs that were completed during the year: Budgeted direct labor and direct material costs were $100,000 and $280,000, respectively. Products are priced at 140% of cost. Under activity-based costing, the price of each unit of Job 103 would be: $98 $100 $116 $140