Firepit allocates manufacturing overhead to each job using departmental overhead rates. The company's operations are divided into an assembly department and a finishing department. The assembly department uses a departmental overhead rate of $53 per machine hour, while the finishing department uses a departmental overhead rate of $23 per direct labor hour. Job A202 used the following direct labor hours and machine hours in the two departments : Assembly Finishing Actual results Department Department Direct labor hours used 7 12 Machine hours used 5 The cost for direct laboris $36 per direct labor hour and the cost of the direct materials used by Job A202 is $1,800 How much manufacturing overhead would be allocated to Job A202 using the departmental overhead rates ? A. $549 B 51.424 c. $426 D. $382