Cynthia Rogers, the cost accountant for Sanford Manufacturing, is preparing a management report which must include an allocation of overhead. The budgeted overhead for each department and the data for one job are shown below.\ \ Department\ Tooling Fabricating\ Supplies $ 690 $ 80\ Supervisor's salaries 1,400 1,800\ Indirect labor 1,000 4,000\ Depreciation 1,200 5,200\ Repairs 4,400 3,000\ Total budgeted overhead $ 8,690 $ 14,080\ Total direct labor hours 440 640\ Direct labor hours on Job #231 10 2\ \ Using the departmental overhead application rates, and allocating overhead on the basis of direct labor hours, overhead applied to Job #231 in the Tooling Department would be\ \ Multiple Choice\ \ $501.00.\ \ $197.50\ \ $241.50\ \ $44.00