Charleston Corporation's schedule of cost of goods manufactured showed the following amounts for August 2011.

Cost of Goods Manufactured.................................. $98,000 Direct Materials Used.............................................. 36,000 Direct Labor ($20/hr)........................................ . 70,000 Work in Process (8/1/2011).................................... 10,000

Manufacturing overhead is allocated at the rate of $8 per direct labor hour. What is the amount of allocated manufacturing overhead for August 2011

		$3,500
		$34,000
		$35,000
		$28,000

28,000???