Crandle Corp. applies manufacturing overhead costs to products at a budgeted indirect-cost rate of $90 per direct manufacturing labor - hour. Aretail outlet has requested a bid on a special order of a necklace. Estimates for this order include: Direct materials of $55,000, 200 direct manufacturing labor-hours at $30 per hour and a 20% markup rate on total manufacturing costs. Estimated total product costs for this special order equal O A $94,800 B. $61,000 C. $73,000 D. $79,000 sor tor