Arabica Manufacturing uses a predetermined overhead allocation rate based on a percentage ofdirect labor cost. At the beginning of 2015 Arabica estimated total manufacturing overhead costsat $1050000 and total direct labor costs at $840000. In June 2015 Arabica completed Job 511. Thedetails of Job 511 are shown below.Direct materials cost $27500Direct labor cost $13000Direct labor hours 400 hoursUnits of product produced 200How much was the total job cost of Job 511?A) $50900 B) $40500 C) $56750 D) $74875