Addison Company Uses a Job Costing System - Manufacturing Overhead Cost Is Allocated at the Rate of Cost

Addison Company uses a job costing system.Addison Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 31. $$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured } & \$ 101,000 \\\hline \text { Cost of direct materials used } & 38,000 \\\hline \text { Cost of direct labor (\$25 per hour) } & 80,000 \\\hline \text { Work in process inventory, August 1 } & 12,000 \\\hline\end{array}$$
- Manufacturing overhead cost is allocated at the rate of $10 per direct labor hour.
What is the amount of allocated manufacturing overhead costs for August?
A)$101,000
B)$ 80,000
C)$ 32,000
D)$ 80,000