Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane's operations are divided into a metal casting department and a metal finishing department. The casting department uses a departmental overhead rate of $5 per machine hour, while the finishing department uses a departmental overhead rate of \$28 per direct labor hour. Job A216 used th following direct labor hours and machine hours in the two departments: The cost for direct labor is $37 per direct labor hour and the cost of the direct matrials used by Job A216 is $1,700. How much manufacturing overhead would be allocated to Job A216 using the departmental overhead rates? A. $514 B. $390 C. $1,376 D. $498