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.

Direct materials cost…………………………………….....$26,000

Direct labor cost……………………………………….........$11,000

Direct labor hours…………………………………….....400 hours

Units of product produced…………………………….300 units

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