Solid Oak Bureau Company uses job costing. Solid Oak Bureau Company has two departments, Trimming and Finishing. Manufacturing overhead is allocated based on direct labor cost in the Trimming Department and direct labor hours in the Finishing Department. The following additional information is available: Estimated amounts Direct labor cost Direct labor hours Manufacturing overhead costs Trimming Dept Finishing Dept $320,000 $400,000 25,000 40,000 $416,000 $260,000 Actual data for completed Job No. 650 is as follows: Actual amounts Direct materials requisitioned Direct labor cost Direct labor hours Trimming Dept Finishing Dept $22,500 $52,500 $35,400 $37,100 5,400 5,000 What is the total manufacturing overhead cost for Job No. 650? ... A. $78,520 B. $59,731 X c. $72,500 D. $89,600