Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to proudcts. Mnaufacturing overhead costs are allocated on the the bases of Macine hours in the Machining Department on the bases of direct labor hours. In the Assembly Department. At the beginning of 2018, the following estimates were provided for the coming year:

Machining Assembly

Direct labor - hours 40,000 40,000

Machine - hours 50,000 20,000

Direct labor costs $500,000 $900,000

Manufacturing overhead costs $280,000 $360,000

The accounting records of the company show the following data for Job #316

Machine Assembly

Direct labor - hours 120 65

Machine - hours 50 5

Direct material cost $425 $175

Direct labor cost $275 $300

WHat are the total manufacturing costs for Job #316

Which of the following are correct? (Please show ALL calculations)

A. $2,040

B. $1,960

C. $1,175

D. $1,440

Thanks.