登录之后可查看解析

B is corrent. The requirement is to calculate the estimated product cost of the proposed job. Overhead is applied at a rate of $4.00 per direct labor hour [($120,000 + $200,000) ÷ 80,000 estimated direct labor hours]. Overhead costs allocated to the job would be $8,000 ($4.00 × 2,000 direct labor hours). Therefore, the estimated cost is $18,000 ($4,000 direct materials + $6,000 direct labor + $8,000 overhead allocated).
A is incorrect because this amount is less than the direct materials and direct labor costs. 
C is incorrect because estimated overhead is equal to $8,000. 
D is incorrect because this amount does not include estimated overhead costs.