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 Job2121 shows that the number of units in this job order is 66-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 Job2121 approximately? a. $11,340 b. None of the given answers. c. $9,300 d. $4,440 e. $12.540