A Company uses a job-order costing system with a single plantwide predetermined overhead ra 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 st of Job 2121 shows that the number of units in this job order is 120 units which incurred total of labor-hours. This job consumed $40/unit of direct materials cost and $90/hour of direct labor. V would be the total manufacturing cost for Job2121 approximately? O a $11,340 O b. $8.040 c. $16.140 d. None of the given answers. e. $12.900