Cabinets Unlimited 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 $35 per machine hour, while the Sanding Department uses a departmental overhead rate of $30 per direct labor hour. Job 603 used the following direct labor hours and machine hours in the two departments: Actual results Direct labor hours used Machine hours used Assembly Department 9 10 Sanding Department 7 9 The cost for direct labor is $25 per direct labor hour and the cost of the direct materials used by Job 603 is $1,600. How much manufacturing overhead would be allocated to Job 603 using the departmental overhead rates? A. $400 B. $560 C. $375 D. $720