ABC Costing CP designs, manufactures and sells automotive parts. Actual variable manufactuirng overhead costs for 2022 were $319,800. CP's simple costing system allocates variable manufacturing overhead to its three customers based on machine-hours and prices its contracts based on full costs. CP has three main operating departments: design, engineering and prodcution. The relevant information is: Use the above information to answer the following: Question 2 (1 point) What is the total variable MOH in 2022 for the design department