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Spam Inc completed a job for a client in 2022. The job cost sheet listed direct materials at $66,000, direct labor at $36,000, total estimated annual manufacturing overhead at $125,000, and total estimated direct labor at $100,000. The company used manufacturing overhead/direct labor as its predetermined overhead allocation base to calculate the cost of finished goods for the job.

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Spam Inc completed its job for its client in 2022. The job cost sheet listed the following: Direct materials $66,000 Direct labour $36,000 Total Estimated Annual Manufacturing overhead $125,000 Total Estimated Direct Labour $100,000 The company used MOH/Direct Labour as a predetermined MOH allocation base. How much is the cost of the finished goods for this job? Select one: a. $50,400 b. 147,000 c. $61,200 d. $75,600

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