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 Jun Venus completed Job 13C and its details are as follows Direct materials cost Direct labor cost Direct labor hours Units of product produced $6,680 $23,000 34 hours 250 What is the total cost incurred for Job 13C? OA. $27,600 O B. $31,016 O C. $34,280 O D. $11.280