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 $24,750. Additional estimated information is given below. Direct materials cost per unit Direct labor cost per unit Number of units Totes Satchels $44 $63 400 $31 $52 500 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.) OA. $381 O B. $12,568 O C. $476 O D. $12,182