Cooper Company Uses a Job Costing System -Manufacturing Overhead Cost Is Allocated at the Rate of $12

Cooper Company uses a job costing system.The company's schedule of cost of goods manufactured showed the following amounts for September. $$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured } & \$ 52,000 \\\hline \text { Cost of direct materials used } & \$ 27,000 \\\hline \text { Cost of direct labor (\$18 per hour) } & \$ 18,000 \\\hline \text { Work in process inventory, September 1 } & \$ 2,000 \\\hline\end{array}$$
-Manufacturing overhead cost is allocated at the rate of $12 per direct labor hour.
What is the amount of allocated manufacturing overhead costs for the month?

A) $12,000
B) $18,000
C) $27,000
D) $52,000