) Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 2020, the following estimates were provided for the coming year: Machining Assembly Direct labor-hours 30,000 60,000 Machine-hours 80,000 20,000 Direct labor cost $625,000 $775,000 Manufacturing overhead costs $420,000 $240,000 The accounting records of the company show the following data for Job #316: Machining Assembly Direct labor-hours 120 100

Machine-hours 85 5 Direct material cost $350 $275 Direct labor cost $250 $475 What are the total manufacturing costs of Job #316? A) $2,107.00 B) $1,571.25 C) $2,196.25