XYZ Company Uses a Normal Job Costing System

XYZ Company uses a normal job costing system.The direct labour rate is $27 per hour; and, the budgeted indirect cost allocation rate is $20 and uses direct labour hours as the cost allocation base. What amount should be added to Work-in-Process control?

A) $12,000
B) $47,000
C) $59,000
D) $76,000
E) $85,000