In my previous attempts I got 31424.43 and 40603.

X Company uses a plantwide overhead allocation system, with direct labor cost as the cost driver. Budgeted overhead for the year is $901,000. The following annual budgeted and actual information is available for the only three products that it produces - X, Y, Z: Units of production Direct labor hours per unit Direct labor wage rate x Y Z 900 30,000 4,500 7 3 $18.00 $23.00 $28.00 4 How much overhead was allocated to Product X [round the overhead rate to two decimal places]