A. This answer does not include the overhead costs that are allocated based on raw materials and machine hours.

B. This answer does not include the costs allocated based on machine hours.

C. This question is actually fairly simple and just requires that we make three allocations of overhead. Overhead is allocated based on direct labor, raw materials and machine hours. These calculations, in this order, are: $8,000 × 100% = $8,000; $2,000 × 20% = $400; 140 × $117 = $16,380. These total $24,780, but this is not the correct answer. This is the amount of overhead, but the question asks for total costs. This means that we need to include direct materials ($8,000) and direct labor ($2,000). The total costs are $34,780.

D. The correct choice is given.