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

Gill Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor cost.At the beginning of the year,Gill estimated total manufacturing overhead costs at $1,010,000 and total direct labor costs at $840,000.In June,Gill completed Job 511.The details of Job 511 are shown below.(Round to 2 decimal places. ) $$\begin{array} { | l | r | } \hline \text { Direct materials cost } & \$ 23,500 \\\hline \text { Direct labor cost } & \$ 13,000 \\\hline \text { Direct labor hours } & 300 \text { hours } \\\hline \text { Units of product produced } & 500 \text { units } \\\hline\end{array}$$ How much was the total job cost of Job 511? (Round any percentages to two decimal places and your final answer to the nearest dollar. )

A) $36,860
B) $52,100
C) $64,700
D) $37,100