561 Juneau, Inc, manufactures two models of its product: Basic and Deluxe. The firm allocates manufacturing overhead using a single plant-wide rate based on direct labor cost. Estimated overhead costs for the year are $25,500. Additional estimated information includes Basic Deluxe Direct materials cost per unit $33 $40 Direct labor cost per unit $53 Number of units 530 units 360 units Calculate the amount of overhead to be allocated to the Basic product. (Round your final answer to the nearest dollar) OA. $14,312 OB. $481 OC. $11,189 OD. $327