Cornwell Products has adopted an ABC costing system to allocate its overhead costs. The following manufacturing activities and cost drivers have been identified: Activity Machine setup Machining Polishing Quality control Facility-level costs Total overhead costs Estimated OH Costs $180,000 $1,050,000 $100,000 $320,000 $150,000 $1,800,000 Esimated amount of allocation base 2,000 setups 12,000 machine hours 5,000 polishing cloths 4,000 test runs 50,000 DL hours The job cost record for Job #804 revealed the following Direct material costs: $1,250 Direct labor 12 hours at a wage rate of $30/hr 1 machine setup 6 machine hours 4 polishing clothes 3 quaity control test runs How much overhead would be allocated to Job 804 for the quality control activity? How much overhead would be allocated to Job #804 for the quality control activity? O A. $240 O B. $80 O C. $1,051 OD. $2.661