The records at Smith and Jones Company show Job. No. 110 charged with $11,000 of direct

materials and $12,500 of direct labor.

Smith and Jones Company allocates manufacturing
overhead at 85% of direct labor cost. What is the total cost of Job No. 110?
A) $20,625 B) $34,125 C) $21,625 D) $22,500

B

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