8) 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 Direct labor cost Direct labor hours $26,500 $11,000 400 hours Units of product produced300 hours at 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