20) 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 Direct labor-hours 60,000 Machine-hours 30,000 Direct labor cost $550,000 Manufacturing overhead costs $420,000 Assembly 25,000 40.000 $850,000 $240.000 The accounting records of the company show the following data for Job #316: Direct labor-hours Machine-hours Direct material cost Direct labor cost Machining 120 70 $325 $150 Assembly 80 5 $150 $475 What amount of manufacturing overhead costs will be allocated to Job #316? A) $1,460.00 B) $970.00 C) $1,748.00 D) $1,188.00