London Ceramics makes custom ceramic tiles. During March, the company started and finished Job #266. Job #266 consists of 3,300 tiles; each tile sells for $18. The company's records show the following direct materials were requisitioned for Job #266 Basic terra cotta tiles: 3,300 units at $9 per unit Specialty paint: 13 quarts at $15 per quart High gloss glaze: 5 quarts at $22 per quart Labor time records show the following employees worked on Job #266: Alice Cooper: 26 hours at $29 per hour Matthew Kline: 22 hours at $17 per hour Sierra Ceramics allocates manufacturing overhead at a rate of $36 per direct labor hour. What is the total amount of direct materials, direct labor, and manufacturing overhead that should be shown on Job #266's job cost record? O A. $32,861 OB. $1,728 O C. $31,218 OD. $59,400