Gill Manufacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, Gill estimated total manufacturing overhead costs at

$1,040,000

and total direct labor costs at

$840,000.

In June, Gill completed Job 511. The details of Job 511 are shown below.

Direct materials cost	$26,000
Direct labor cost	$11,000
Direct labor hours	500 hours
Units of product produced	200 units

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.

$50,619

B.

$37,248

C.

$37,619

D.

$69,191