Happy Clicks, Inc. uses a predetermined overhead allocation rate of $5.75 per machine hour. Actual overhead costs incurred during the year are as follows: Indirect materials ndirect labor Plant depreciation Plant utilities and insurance Other plant overhead costs Total machine hours used during year $5,600 $2,900 $41 $10,000 $12,700 7,000 hours What is the amount of manufacturing overhead cost allocated to Work-n - Process Inventory during the year? OA. $38,241 OB. $29,741 Oc. $40,250 O D. $8,500