Nightynight Corp. is a company which produces pillows. It applies overhead cost to jobs on the
basis of 80% of direct labor cost. In other words, its cost driver is direct labor cost and its cost
driver rate is 80%. Job Basic Pillow shows $55,000 of manufacturing overhead applied, and Job
Advanced Pillow shows $82,000 of manufacturing overhead applied. The direct labor cost on the
Job Advanced Pillow was: begin{tabular}{|} hline$171,250 hline$102,500 hline$44,000
hline$109,600 hline$65,600 hline$68,750 hline end{tabular}