The records at Smith and Jones, Inc. show that Job $110$ is charged with $$11,000$ of direct materials and $$12,000$ of direct labor. Smith and Jones, Inc. allocates manufacturing overhead at $80\%$ of direct labor cost. What is the total cast of Job $110?$

A$.$ $$32,600$

B$.$ $$12,000$

C$.$ $$31,800$

D$.$ $$23,000$