Carolina Co. applies overhead to jobs at the rate of 40% of direct labour cost. Direct materials of $1,250 and direct labour of $1,400 were expended on Job 44 during June. At May 31, the balance in Job 44 was $2,800. The June 30 balance is
A.	$3,210.
B.	$4,760.
C.	$5,450.
D.	$6,010.
Answer:D
Carolina Co. applies overhead to jobs at the rate of 40% of direct labour cost. Direct materials of $1,250 and direct labour of $1,400 were expended on Job 44 during June. At May 31, the balance in Job 44 was $2,800. The June 30 balance is
A.	$3,210. B.	$4,760. C.	$5,450. D.	$6,010.