Please help me with the right option

A Company uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor cost. The company based its predetermined overhead rate for the current year on total estimated manufacturing overhead cost of 40% of direct labor cost. The job cost sheet of Job2121 shows that the number of units in this job order is 120 units which incurred total of 90 labor-hours. This job consumed $40/unit of direct materials cost and $90/hour of direct labor. What would be the total manufacturing cost for Job2121 approximately? O a. $11,340 O b. $16,140 O c. None of the given answers. O d. $8,040 O e. $12,900