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 $63,400 $24,300 Cost of direct labor ($21 per hour) $27,300 Work in process inventory, September 1 $3,000 Manufacturing overhead cost is allocated at the rate of $11 per direct labor hour. A. $24,300 OB. $14,300 OC. $27,300 D. $63,400