B3.1- 2.One company uses the job costing to calculate the cost. The following is the card cost.

                                            $

Direct material                             20

Direct labor                                30

Overhead                                 50

Total production cost                      100

The mark up is 20%. The required selling price is:

B.      $120

C.      $130

D.      $140

One company uses the job costing to calculate the cost. The following is the card cost.

                                            $

Direct material                             20

Direct labor                                30

Overhead                                 50

Total production cost                      100

The profit margin is 20%. The required selling price is: