Pearson and Associates provides auditing and tax services to its clients. During the most recent annual accounting period, Pearson provided 10,000 hours of auditing service and 20,000 hours of tax service. During the same accounting period, the company incurred $900,000 of overhead costs. Based on this information, a client job that required 800 hours of tax services should be allocated which of the following amounts of overhead?

a. $8,000.

b. $50,000.

c. $32,000.

d. $24,000.