27. The overhead costs shown are overhead costs prior to allocation. The service department costs are allocated to production departments at a ratio of 7:3. Service Department Costs Production Department Overhead Cost Janitorial $40,000 Shaping Department $60,000 Maintenance $50,000 Assembly Department $80,000 The Shaping Department overhead costs are allocated on a basis of 10,000 machine hours, of which 3,000 were used on Job 599. What amount of overhead was assigned to Job 599 in the Shaping Department? A. $18,000 B. $36,900 C. $42,000 D. $24,000