Happy Clicks, Inc uses a predetermined overhead allocation rate of $5.50 per machine hour. Actual overhead costs incurred during the year are as follows:

Indirect materials $6,700
Indirect labor $2,200
Plant depreciation $47
Plant utilities and insurance $9,800
Other plant overhead costs $12,400
Total machine hours used during year 7,600 hours

What is the amount of manufacturing overhead cost allocated to Work-in-Process Inventory during the year?
A) $38,747
B) $8,900
C) $29,847
D) $41,800

D .