Olympia Manufacturing Uses a Predetermined Overhead Allocation Rate Based on a Percentage

Olympia Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor cost.At the beginning of the year,Olympia estimated total manufacturing overhead costs at $1,010,000 and total direct labor costs at $830,000.In June,Job 511 was completed.The details of Job 511 are shown below. $$\begin{array} { | l | r | } \hline \text { Direct materials cost } & \$ 26,500 \\\hline \text { Direct labor cost } & \$ 11,000 \\\hline \text { Direct labor hours } & 400 \text { hours } \\\hline \text { Units of product produced } & 300 \text { hours } \\\hline\end{array}$$ What is the amount of manufacturing overhead costs allocated to Job 511? (Round any percentages to two decimal places and your final answer to the nearest dollar. )

A) $13,386
B) $32,247
C) $9,040
D) $21,777