Frank's Frames makes custom silver picture frames engraved with names and significant dates, such as weddings or births. Although the frames can be partially completed in advance, all frames remain in the Work-in-Process Inventory account until the final engraving is completed, Job AAA01 was completed in January. At the beginning of January, costs accumulated on the frame were direct materials of $40, direct labor of $60, and overhead of $16. Completing the frame required 1.5 hours of direct labor at $15 per hour. Overhead is applied at $4 per direct labor hour. What is the total cost on the job cost sheet for Job AAA01 at the end of January? O $122.50 O $144.50 O $116.00 O $128.60