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 $65 per machine hour, while the Sanding Department uses a departmental overhead rate of $25 per direct labor hour. Job 542 used the following direct labor hours and machine hours in the two departments: Assembly Actual results Department Sanding Department Direct labor hours used Machine hours used 8 11 4 5 The cost for direct labor is $25 per direct labor hour and the cost of the direct materials used by Job 542 is $1,500. What was the total cost of Job 542 if Lucas Industries used the departmental overhead rates to allocate manufacturing overhead? A. $1,800 B. $1,825 C. $2,615 D. $2,800