Estimated amounts Trimming Dept Finishing Dept Direct labor cost $ 320,000 $ 400,000 Direct labor hours 25,000 40,000 Manufacturing overhead costs $ 416,000 $ 260,000 Actual data for completed Job No. 650 is as follows: Actual amounts Trimming Dept Finishing Dept Direct materials requisitioned $ 22,500 $ 52,500 Direct labor cost $ 35,400 $ 37,100 Direct labor hours 5,400 5,000 What is the total manufacturing overhead cost for Job No. 650? O A. $89,600 OB. $78,520 O C. $72,500 OD. $59.731