Sturdy Manufacturing Co. assembled the following cost data for job order #23:

Direct manufacturing labor...................................$80,000

Indirect manufacturing labor..................................12,000

Equipment depreciation..........................................1,000

Other indirect manufacturing costs.............................1,500

Direct materials..................................................95,000

Indirect materials.................................................4,000

Manufacturing overhead over applied..........................2,000

What are the total manufacturing costs for job order #23 if the company uses normal job-order costing?

a. $191,500

b. $193,500

c. $194,500

d. $195,500