Bond Industries uses departmental overhead rates to allocate its manufacturing overhead to jobs. The company has two departments, Assembly and Sanding. The Assembly Department uses a departmental overhead rate of $20 per machine hour, while the Sanding Department uses a departmental overhead rate of $15 per direct labour hour. Job 542 used the following direct labour hours and machine hours in the two departments:

Actual results	Assembly Department	Sanding Department
Direct labour hours used	4	3
Machine hours used	9	5

The cost for direct labour is $25 per direct labour hour and the cost of the direct materials used by Job 542 is $1,200.

How much manufacturing overhead would be allocated to Job 542 using the departmental overhead rates?

		125
		155
		225
		245