Twinkle ornaments company uses job costing. twinkle ornaments company has two departments, trimming and finishing. manufacturing overhead is allocated based on direct labor cost in the trimming department and direct labor hours in the finishing department. the following additional information is available: estimated amountstrimming deptfinishing deptdirect labor cost$320,000$400,000direct labor hours25,00040,000manufacturing overhead costs$400,000$300,000actual data for completed job no. 650 is as follows: actual amountstrimming deptfinishing deptdirect materials requisitioned$22,500$52,500direct labor cost$35,400$37,100direct labor hours5,4005,000what is the total manufacturing overhead cost for job no. 650? a) $81,750b) $89,600c) $65,820d) $72,500