Big Trail Running Company has started to produce running apparel in addition to the trail running shoes that they have manufactured for years. They feel that a departmental overhead rate would best reflect their overall manufacturing overhead usage. Based on research the following information was gathered for the upcoming year: Machining Department $600,000 Finishing Department $300,000 Estimated Manufacturing Overhead by Department Trail Running Shoes Running Apparel 120,000 machine hours 80,000 machine hours 6,000 direct labor hours 34,000 direct labor hours Manufacturing overhead is driven by machine hours for the machining department and direct labor hours for the finishing department. At the end of the year, the following information was gathered related to the production of the trail running shoes and running apparel: Trail Running Shoes Running Apparel Machining Department 122,000 hours 77,000 hours Finishing Department 5,500 hours 35,000 hours How much manufacturing overhead will be allocated to the trail running shoes? (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.) O A. $225,000 OB. $900,750 OC. $408,580 OD. $407,250