Angler Industries produces a product which goes through two operations, Assembly and Finishing, before it is ready to be shipped. Next years expected costs and activities are shown below.

AssemblyFinishingDirect labor hours120,000DLH142,000DLHMachine hours320,000MH32,000MHOverhead costs$ 320,000 $ 454,400

Assume that the Assembly Department allocates overhead based on machine hours, and the Finishing Department allocates overhead based on direct labor hours. How much total overhead will be assigned to a product that requires 1 direct labor hour and 2.7 machine hours in the Assembly Department, and 3.5 direct labor hours and 0.8 machine hours in the Finishing Department?

Multiple Choice

$13.90.

$2.70.

$8.00.

$11.20.

$11.70.