Neptune Accounting Services expects its accountants to work 26,000 direct labor hours per year. The company's estimated total indirect costs are $239,000. The direct labor rate is $75 per hour. The company uses direct labor hours as the allocation base for indirect costs. If Neptune performs a job requiring 20 hours of direct labor, what is the total job cost? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.)

A.

$1,500

B.

$184

C.

$239,000

D.

$1,684