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

Venus Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor cost.At the beginning of the year,it estimated the manufacturing overhead rate to be 20% of the direct labor cost.In the month of June,Venus completed Job 13C and its details are as follows:

What is the total cost incurred for Job 13C?

A) $31,016
B) $27,600
C) $11,280
D) $34,280