James Industries uses departmental overhead rates to allocate its manufacturing overhead to jobs. The company has two departments: Assembly and Sanding. The Assembly Department uses a departmental overhead rate of $35 per machine hour, while the Sanding Department uses a departmental overhead rate of $20 per direct labor hour. Job 603 used the following direct labor hours and machine hours in the two departments: Assembly Sanding Department Department Actual results irect labor hours used Machine hours used 8 10 The cost for direct labor is $30 per direct labor hour and the cost of the direct materials used by Job 603 is $1.400. How much manufacturing overhead would be allocated to Job 603 using the departmental overhead rates? Select one: A. $715 B. $450 OC. $390 D. $380