$26.$ Job $662$ requires $$10,400$ of direct materials, $$7,000$ of direct labor, $610$ direct labor hours, and $430$ machine hours. Manufacturing overhead is computed using two allocation bases: $$14$ per direct labor hour used and $$13$ per machine hour used.

The total cost of Job $662$ is

A$)$ $$14,130.$

B$)$ $$31,530.$

C$)$ $$17,400.$

D$)$ $$25,940.$