1.25 points Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine hours in the Machining Department and on the basis of direct labor hours in the Assembly Department. At the beginning of 2018, the following estimates were provided for the coming year: Machining Assembly Direct labor hours 100,000 20.000 Machine hours 40,000 40,000 Direct labor cost 5500,000 $875.000 Manufacturing overhead costs 5.400.000 5220,000 The accounting records of the company how the following data for job 2316 Machining Assembly Director hours 120 95 Machine-hours 50 Direct material cost 5275 $175 Direct labor cost $225 $475 What amount of manufacturing overhead costs will be allocated to job 3167 51545.00 D 51022.50 5722.50 51295.00