Chilson Company manufactures custom engines for use in the lawn and garden equipment industry. The company allocates manufacturing overhead based on machine hours. Selected data for costs incurred for Job 612 are as follows: Direct materials used Direct labour hours worked Machine hours used Direct labour rate per hour Predetermined overhead rate based on machine hours $3,500 300 400 $16 $18 What was the amount allocated for manufacturing overhead on Job 612? Select one: A $7,200 B. $5,400 C. $4,800 D. $3,500