Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Portend Company uses a job costing system. The company's schedule of cost of goods manufactured showed the following amounts for September.

Manufacturing overhead cost is allocated at the rate of $6 per direct labour hour
Actual manufacturing overhead costs for September amount to $11,000.
-What is the amount of allocated manufacturing overhead costs for the month at Portend Company?

A) $6,000
B) $9,000
C) $13,500
D) $26,000