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: The accounting records of the company show the following data for Job \#316: What amount of manufacturing overhead costs will be allocated to Job #316 ? A. $1,810 B. $1,880 C. $965 D. $1,045