单项选择题
A company operates a job costing system. Job number 1012 requires 
30 of direct labour. Direct labour is paid at the rate of 12.50 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 number 1012?
A．$200
B．$170
C．$195
D．$240
B．$170
C．$195
D．$240
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