Global Manufacturing Inc. uses normal costing during the year to allocate manufacturing overhead to jobs in a job costing system. At year end, it uses the adjusted allocation rate approach to account for underallocated or overallocated overhead. During 2020, Global's manufacturing overhead was underallocated by 10%. Job 117 had the following costs: Direct materials Direct labor Manufacturing overhead allocated $2,300 $3,900 $3,100 Which of the following would be the after adjustment cost of Job 117? A. $10,230 B. $9,690 C. $9,610 OD. $8,370 CI