Big Trail Running Company has started to produce running apparet in addition to the trail running shoes that thoy have manufactured for yoars. They fool that a departmental overhead rate would best reflect their overall manufacturing overhead usage. Based on retoarch the following information was gathered for the upooming year Machining Department Finishing Department Estimated Manufacturing Overhead by $500,000 $300,000 Department Trail Running Shoes 60,000 machine hours 14,000 direct labor hours Running Apparel 40,000 machine hours 36,000 direct labor hours Manufacturing overhead is driven by machine hours for the machining department and direct labor hours for the finishing dopartment, At the end of the year, the following information was gathered related to the production of the trail running shoot and running apparel: Machining Department Finishing Department Trail Running Shoes 62,000 hours 13,500 hours Running Apparel 37,000 hours 37,000 hours How much manufacturing overhead will be allocated to running apparel? (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar) O A $407.000 OB $406,671 OC. $798,000 OD. $200,000