Arabica Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor cost. At the beginning of 2015, Arabica estimated total manufacturing overhead costs at $1,030,000 and total direct labor costs at $840,000. In June, 2015, Arabica completed Job 511. The details of Job 511 are shown below. Direct materials cost $24,500 $11,000 Direct labor cost Direct labor hours Units of product produced 300 hours 400 How much was the total job cost of Job 511? A. $35,990 B. $35,867 C. $65,541 D. $48,988