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 $50 per machine hour, while the finishing department uses a departmental overhead rate of $25 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 5 12 Machine hours used 4 6 The cost for direct labor is $38 per direct labor hour and the cost of the direct materials used by Job A216 is $2,000. A. $500 B. $1,450 C. $602 D. $425