Shiloh Company uses a job costing system. The company's schedule of cost of goods manufactured showed the following amounts for September. Cost of goods manufactured $63,100 Cost of direct materials used $24,500 Cost of direct labor (513 per hour) $28,600 Work in process inventory, September 1 $3,000 Actual manufacturing overhead costs for September amount to $21. What is the amount of allocated manufacturing overhead costs for the month? O A. $46,200 O B. $63,100 O C. $28,600 OD. $24,500