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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

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 $10 per direct labor hour. Job 603 used the following direct labor hours and machine hours in the two departments:
Actual results
Assembly
Direct labor hours used
Department
Sanding
Machine hours used
10
Department
6
11,8
The cost for direct labor is $30 per direct labor hour and the cost of the direct materials used by Job 603 is $1,400.
How much manufacturing overhead would be allocated to Job 603 using the departmental overhead rates?
A. $840
B. $445
C. $415
D. $480
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