Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The company's operations are divided into a casting department and a finishing department. The casting department uses a departmental overhead rate of $54 per machine hour, while the finishing department uses a departmental overhead rate of $27 per direct labor hour. Job A216 used the following direct labor hours and machine hours in the two departments:

Actual results	Casting Department	Finishing Department
Direct labor hours used	8	13
Machine hours used	2	5

The cost for direct labor is $37 per direct labor hour and the cost of the direct materials used by Job A216 is $1,800. How much manufacturing overhead would be allocated to Job A216 using the departmental overhead rates?

A.

$459

B.

$486

C.

$1,566

D.

$614