A company used $$12,000$ of direct materials, $$6,700$ of direct labor, $400$ actual direct labor hours, and actual $200$

machine hours. Departmental manufacturing overhead rates were computed using an overhead rate of $$5$ per direct

labor hour in department A and $$4$ per machine hour used in department B $.$

The total dollars of overhead costs were:

$$8,700$

$$800$

$$2,800$

$$21,500$