Highland, Inc., an engineering firm, uses a job order costing system to accumulate clientrelated costs. The predetermined overhead allocation rate is 50% of staff labor cost. The work by engineers is charged to jobs at a rate of $33 per staff labor hour. A recent job for a client used 80 staff labor hours. How much was the total job cost?

A.

$1,320

B.

$40

C.

$2,640

D.

$3,960