Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The company's operations are divided into a casting department and a finishing department. The casting department uses a departmental overhead rate of $56 per machine hour, while the finishing department uses a departmental overhead rate of $21 per direct labor hour. Job A216 used the following direct labor hours and machine hours in the two departments: Actual results Casting Department Finishing Department Direct labor hours used 66 1414 Machine hours used 22 66 The cost for direct labor is $39 per direct labor hour and the cost of the direct materials used by Job A216 is $1,700. Would manufacturing overhead allocated to Job A216 be $1610, $406, $462 or $526 using the departmental overhead rates