Chilson Company Manufactures Custom Engines for Use in the Lawn

Chilson Company manufactures custom engines for use in the lawn and garden equipment industry.The company allocates manufacturing overhead based on machine hours.Selected data for costs incurred for Job 612 are as follows: $$\begin{array} { | l | r r | } \hline \text { Direct materials used } & \$ & 3,500 \\\hline \text { Direct labor hours warked } & & 300 \\\hline \text { Machine hours used } & & 400 \\\hline \text { Direct labor rate per hour } & \$ & 16 \\\hline \text { Predetermined overhead rate based an machine hours } & \$ & 18 \\\hline\end{array}$$ What amount of manufacturing overhead would be allocated to Job 612?

A) $7,200
B) $4,800
C) $5,400
D) $3,500