Venus Manufacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, it estimated the manufacturing overhead rate to be 30% of the direct labor cost. In the month of June, Venus completed Job 13C and its details are as follows: Direct materials cost Direct labor cost Direct labor hours Units of product produced What is the total cost incurred for Job 13C? $6820 $26,000 31 hours 200 Select one: A. $14,620 B. $33,800 O C. $34,866 D. $40,620