Angler Industries produces a product which goes through two operations, Assembly and Finishing, before it is ready to be shipped. Next year's expected costs and activities are shown below. Angler Industries uses departmental overhead rates and is planning on a $2.80 per machine hour overhead rate for the Finishing department. Compute the budgeted manufacturing overhead cost for the Finishing department given the information shown in the table. A. $547,400 B. $296,800 C. $471,800 D. $232,400 E. $250,600