QUESTION 12 Perch Company uses a job costing system. Perch Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 31. Cost of direct materials used $42.100 Cost of goods manufactured 124,900 Cost of direct labor ($25 per hour) 75,000 Work in process inventory, August 14,700 Manufacturing overhead cost is allocated at the rate of $22 per direct labor hour. What is the amount of allocated manufacturing overhead costs for August? O $124,900 O $66,000 O $42, 100 O $75,000