Olympia Manufacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, Olympia estimated total manufacturing overhead costs at $1,040,000 and total direct labor costs at $830,000. In June, Job 511 was completed. The details of Job 511 are shown below. Direct materials cost Direct labor cost Direct labor hours Units of product produced $21,500 $13,000 300 hours 300 units What is the amount of manufacturing overhead costs allocated to Job 511? (Round any percentage to two decimal places and your final answer to the nearest dollar.) O A. $17,159 O B. $16,289 O c. $26,940 OD. $10,375