Answer:
$182.50
Explanation:
Calculation of  the total cost on the job cost sheet for Job BBGR12
Manufacturing Costs Schedule
Beginning Work In Process Inventory :
Direct Materials                     $50.00
Direct labor of                       $75.00
Overhead of                        $20.00
Incurred during the year :
Direct labor (2.5 hours × $12)          $30.00
Overheads (2.5 hours × $3)             $7.50
Total cost on the job cost sheet       $182.50