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 2018, the following estimates were provided for the coming year: Machining Assembly Direct labor-hours 60,000 25,000 Machine-hours 30,000 40,000 Direct labor cost $550,000 $850,000 Manufacturing overhead costs $420,000 $240,000 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 120 70 $325 $150 Assembly 80 5 $150 $475 What amount of manufacturing overhead costs will be allocated to Job #316? O A. $970.00 OB. $1,460.00 O C. $1,748.00 OD. $1,188.00