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: Direct labor-hours Machining 60,000 Assembly 25,000 Machine-hours 30,000 40,000 Direct labor cost $550,000 $800,000 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 Direct material cost 60 5 $375 $300 Direct labor cost $250 $375 What amount of manufacturing overhead costs will be allocated to Job #316? A. $1,440 OB. $1,800 O C. $1,320 D. $1,020