Neptune Accounting Services expects its accountants to work for 24,000 direct labor hours per year. The company's estimated total indirect costs are $231,000. The direct labor rate is $65 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. $193 B. $231,000 C. $1,493 D. $1,300