Answer:
$196,000
Explanation:
Predetermined overhead rate based on direct labor hours = $1,107,400 / 22,600 direct labor hours = $49 per direct labor hour
Total costs for Job #101 = direct materials + direct labor hours + predetermined overhead = $32,000 + $46,400 + (2,400 hours x $49 per hour) = $32,000 + $46,400 + $117,600 = $196,000