JimBob 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:

Actual results

Assembly Department

Sanding Department

Direct labor hours used

8

5

Machine hours used

10

7

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?

a.$450

b.$380

c.$715

d.$390