Happy Clicks, Inc What Is the Amount of Manufacturing Overhead Cost Allocated to $5.00

Happy Clicks, Inc. uses a predetermined overhead allocation rate of $5.00 per machine hour. Actual overhead costs incurred during the year are as follows: $$\begin{array} { | l | r | } \hline \text { Indirect materials } & \$ 6600 \\\hline \text { Indirect labor } & \$ 3200 \\\hline \text { Plant depreciation } & \$ 43 \\\hline \text { Plant utilities and insurance } & \$ 9900 \\\hline \text { Other plant overhead costs } & \$ 11,700 \\\hline \text { Total machine hours used during year } & 7000 \text { hours } \\\hline\end{array}$$ What is the amount of manufacturing overhead cost allocated to Work-in-Process Inventory during the year?

A) $38,443
B) $9800
C) $28,643
D) $35,000