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:

Estimated Manufacturing Overhead by

Department

Trail Running Shoes

Running Apparel

Machining$\_$Department

$$500,000$

$350,000$ machine hours

$50,000$ machine hours

Finishing Department

$$200,000$

$12,000$ direct labor hours

$68,000$ 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:

Machining$\_$Department

$352,000$ hours

$47,000$ hours

Finishing Department

$11,500$ hours

$69,000$ hours

Trail Running Shoes

Running Apparel

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.$)$

A$.$ $$469,674$

B$.$ $$468,750$

C$.$ $$700,000$

D$.$ $$175,000$