Using a departmental allocation system with direct labor as the cost driver in Department 1 and units produced as the cost driver in Department 2, what was the allocation to Product X [round allocation rates to two decimal places]?

X Company has two production departments, 1 and 2. Listed below is budgeted information for the two departments for the year, and actual information for one of the products that it produced during the year, Product X:All ProductsDepartment 1Department 2Overhead$7,100,000$2,000,000Direct labor$750,000$750,000Direct labor hours50,00050,000Machine hours100,000130,000Units produced60,00030,000Product XOverheadDirect labor$10,815$4,455Direct labor hours721297Machine hours1,090850Units produced630530