Answer the following questions using the information below:

Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of

machineminushours

in the Machining Department and on the basis of direct

laborminushours

in the Assembly Department. At the beginning of 20X3, the following estimates were provided for the coming year:

	Machining	Assembly
Direct laborminushours	30,000	60,000
Machineminushours	80,000	20,000
Direct labor cost	$500,000	$900,000
Manufacturing overhead costs	$420,000	$240,000

The accounting records of the company show the following data for Job #316:

	Machining	Assembly
Direct laborminushours	120	70
Machineminushours	60	5
Direct material cost	$300	$200
Direct labor cost	$100	$400

What amount of manufacturing overhead costs will be allocated to Job #316?

A.

$502

B.

$595

C.

$439

D.

$532