A Company uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor cost. The company based its predetermined overhead rate for the current year on total estimated manufacturing overhead cost of 40% of direct labor cost. The job cost sheet of Job 2121 shows that the number of units in this job order is 60 units which incurred total of 90 labor-hours. This job consumed $20/unit of direct materials cost and $90/hour of direct labor. What would be the total manufacturing cost for Job 2121 approximately? O a. None of the given answers. Ob. $9,300 O c. $11,340 O d. $4,440 e. $12,540