| A company operates a job costing system. Job 812 requires £60 of direct materials, £40 of direct labour and £20 ofdirect expenses. Direct labour is paid £8 per hour. Production overheads are absorbed at a rate of £16 per direct
 labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.
 What is the total cost of Job 812?
 A   £240
 B   £260
 C   £272
 D   £320
 C |