Following Are the Budgeted Costs for a Manufacturing Plant Producing

Following are the budgeted costs for a manufacturing plant producing custom products: $\begin{array}{lr}\text { Materials }(70 \% \text { direct and } 30 \% \text { indirect) } & \$ 15,000 \\\text { Labour }(60 \% \text { direct and } 40 \% \text { indirect) } & 12,000 \\\text { Supervision } & 5,000 \\\text { Amortization } & 10,000 \\\text { Utilities } & 4,860\\\text { Total }&\$46,860\end{array}$ The company uses a normal costing system and overhead is allocated on the basis of direct labour cost. If actual direct labour cost was $7,500, the overhead allocated was:

A) $29,160
B) $20,688
C) $30,375
D) $48,813