Gardner Machine Shop estimates manufacturing overhead costs for the coming year at $ 302 comma 000$302,000. The manufacturing overhead costs will be allocated based on direct labor hours. Gardner estimates 5 comma 0005,000 direct labor hours for the coming year. In January, Gardner completed Job A33, which used 5050 machine hours and 2323 direct labor hours. What was the amount of manufacturing overhead allocated to Job A33? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A. $ 3 comma 020$3,020 B. $ 1 comma 389$1,389 C. $ 6 comma 040$6,040 D. $ 4 comma 409$4,409