The Super Supply Company manufactures cleaning spray for public schools. During 2012, the company spent $600,000 on prime costs and $800,000 on conversion costs. Overhead is applied at a rate of 150% of direct labor costs. How much did the company allocate (apply) for manufacturing overhead during 2012?

Select one:

a.

$300,000.

b.

$320,000.

c.

$360,000.

d.

$480,000.