Tuscaloosa Company applies overhead to jobs at the rate of 40% of DL cost. DM of $1,250

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Question:

Tuscaloosa Company applies overhead to jobs at the rate of 40% of DL cost. DM of $1,250 and DL of $1,400 were expended on Job #145 during September. On August 31, the balance of job #145 was $2,800. The balance on Sep 30 is.
a. 3210
b. 4760
c. 5450
d. 6010