4. Benson Corporation uses a predetermined overhead rate based on direct labor cost to apply manufacturing overhead to jobs. The predetermined overhead rates for the year are 300% of direct labor cost for Department A and 25% of direct labor cost for Department B. Job 436, started and completed during the year, was charged with the following costs: Direct materials Dept. A $ 100,000 $ ? $ Dept. B $ 210,000 30,000 180,000 ? Direct labor Manufacturing Overhead Applied The total manufacturing cost assigned to Job 436 was: A) $725,000 B) $255,000 C) $635,000 D) $380,000