Job 140 Requires $12,000 of Direct Materials,$6,700 of Direct Labor,550

Job 140 requires $12,000 of direct materials,$6,700 of direct labor,550 direct labor hours,and 270 machine hours.It also requires 9 hours of inspection at $40 per hour.Manufacturing overhead is computed at $28 per direct labor hour used and $42 per machine hour used.
The total amount of overhead allocated is

A) $34,100.
B) $26,740.
C) $45,440.
D) $15,400.