Highland, Inc., an engineering firm, uses a job order costing system to accumulate client-related costs. The predetermined overhead allocation rate is 40% of staff labor cost. The work by engineers is charged to jobs at a rate of $32 per staff labor hour. A recent job for a client used 75 staff labor hours. How much was the total job cost? O A $30 OB. 8960 OC. $3,360 D. $2,400