Arabica Manufacturing Company uses a predetermined manufacturing overhead rate based on a percentage of direct labor cost. At the beginning of 2012, they estimated total manufacturing overhead costs at $1,050,000, and they estimated total direct labor costs at $840,000. In June, 2012, Arabica completed job number 511. Job stats are as follows:

Direct materials cost.......................$27,500

Direct labor cost.............................$13,000

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

Units of product produced:.........200 crates

How much manufacturing overhead was allocated to the job?

A) $16,250

B) $10,400

C) $5,000

D) $34,375