Need help, please explain:

4 over Corporation company for last year: Ho uses a job-order costing'system. The information below is from the financial records of the Total manufacturing costs Cost of goods manufactured Predetermined overhead rate S 2,400,000 S 2,160,000 70% of direct labor cost 0.4 pOW pour Applied overhead was 25% of total manufacturing costs. 5 The cost of direct material used by Hoover Corporation was (closest to): A S 942,857 B. S 600,000 C. S 857,143 D. S 240,000 E. None of the above