Tolkien Company started its operation on November $1$ with no beginning inventories. It started two jobs during July $-$ Job P and Job Q$.$ Job P was completed and sold by the end of November. Job Q was completed but was not sold by the end of November. The company uses a plant$-$wide predetermined overhead rate based on direct labor$-$hours $($DLHs$)$ and applies MOH costs based on the actual DLHs$.$ The following additional information is available for the coyany as a whole and for Jobs P and Q $($all data and questions relate to the month of November$)$:

Estimated total fixed manufacturing overhead $($MOH$)$

Estimated variable manufacturing overhead cost per DLH

Total actual manufacturing overhead costs incurred

$\backslash$table$[[,$Job P$,,$Job Q$,$Total,$],[$$$,17,500,$$$,9,300,$$$,26,800],[$$$,43,200,$$$,11,700,$$$,54,900],[,2,700,,630,3,330,],[,2,400,,650,3,050,]]$

The ending inventory balance of Work$-$in$-$process:

The ending inventory balance Finished Goods Inventory:

$$0$

$$24,380$

$14$ What was the estimated total FIXED MOH?

A$.$ $$,11,590$

B$.$ $$12,540$

C$.$ $$12,654$

D$.$ $$17,316$

E$.$ None of the above