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 laborhours in the Assembly Department. At the beginning of 20X3, 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 $500,000$900,000 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 12070 Machine-hours 605 Direct material cost $300$200 Direct labor cost $100$400 What are the total manufacturing costs of Job #316 ? $880 $1,000 $715 $1,595 none of the above