Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Capable Carts manufactures custom carts for a variety of uses. The following data have been recorded for Job 892, which was recently completed. Direct materials used cost $6,300, the budgeted direct materials were $5,900. There were 180 direct labour hours worked on this job at a direct labour wage rate of $20 per hour; the budgeted direct labour wage rate was $21 per hour. There were 75 machine hours used on this job. The budgeted and actual indirect cost allocation rates are $32 and $29 per machine hour used, respectively.
-What is the total manufacturing cost of Job 892 using a predetermined MOH rate?

A) $9,900
B) $12,300
C) $12,080
D) $12,255