Please explain the solution to this general accounting problem using the correct accounting principles.

Maria's Custom Tailoring is very labor-intensive. Therefore, Maria has decided to use direct labor hours as the cost driver for assigning overhead costs to specific jobs. During the month of February, the company incurred overhead costs of $3,000. Total direct labor hours during the month totaled 600. Out of a total of 30 different jobs worked during the month, Job 100 required 6 direct labor hours to complete and Job 200 required 10 direct labor hours. The total amount of overhead allocated to these two jobs is: a. $80 b. $187.50 c. $37.50 d. $16