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 20X3, the following estimates were provided for the coming year: Direct labor - hours Machine-hours Direct labor cost Manufacturing overhead costs Machining 30,000 Assembly 20,000 60,000 60,000 $550,000.00 $360,000.00 $900,000.00 $300,000.00 The accounting records of the company show the following data for Job #316: Direct labor - hours Machine-hours Direct material cost Direct labor cost Machining Assembly 120 55 95 5 $200.00 $125.00 $200.00 $275.00 What amount of manufacturing overhead costs will be allocated to Job #316? A. $1,135.00 B. $1,590.00 C. $805.00 D. $1,755.00