Spruce Company uses a job costing system. Spruce Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 31. Cost of goods manufactured $124.600 Cost of direct materials used $43.000 Cost of direct labor ($30 per hour) $76,800 Work in process inventory, August 1 $15.500 Manufacturing overhead cost is allocated at the rate of $19 per direct labor hour. What is the amount of allocated manufacturing overhead costs for August? O $124,600 O $48,640 O $76,800 O $43.000