Wander 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 Cost of direct materials used Cost of direct labor ($17 per hour) Work in process inventory, September 1 $63,000 $24,200 $23,800 $4,000 Manufacturing overhead cost is allocated at the rate of $12 per direct labor hour. What is the amount of allocated manufacturing overhead costs for the month? A. $16,800 B. $63,000 C. $23,800 D. $24,200