Bag Ladies, Inc. manufactures two kinds of bags-totes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $25,250. Additional estimated information is given below. Totes Satchels Direct materials cost per unit $34 $42 Direct labor cost per unit $54 $60 Number of units 520 390 Calculate the amount of overhead to be allocated to Totes. (Round any percentages to two decimal places and your final answer to the nearest dollar.) O A. $468 O B. $351 O C. $11,478 O D. $13,773