what is the total manufacturing cost associated with job 123?

1. Peter Paul Co. uses a job order cost system and applies factory overhead to production orders on the basis of direct labor cost. The overhead rates for 2021 are 200% for Dept. A and 50% for Dept. B. Job 123, started and completed during 2021, was charged with the following costs: Departments A B Direct materials P 25,000 P 5,000 Direct labor Factory overhead 40,000 The total manufacturing costs associated with Job 123 should be a. 135,000 b. 180,000 c. 195,000 d. 240,000 30,000