A. $400,300 B. $105,300 C. $126,000 D. $421,000 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 2020, the following estimates were provided for the coming year: The accounting records of the company show the following data for Job \#316: Machinina Assemblv A. $1,720 B. $603 C. $550 D. $1,283 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 2020, the following estimates were provided for the coming year: The accounting records of the company show the following data for Job \#316: Machinina Assemblv A. $1,720 B. $603 C. $550 D. $1,283 X - Industries manufactures 3 - D printers. For each unit, $2,600 of direct material is used and there is $1,800 of direct manufacturing labor at $30 per hour. Manufacturing overhead is applied at $33 per direct manufacturing labor hour. Calculate the profit earned on 55 units if each unit sells for $8,000. A. $68,000 B. $89,100 C. $1,980 D. $108,000