Juneau, Inc. manufactures two models of its product: Basic and Deluxe. The firm allocates manufacturing overhead using a single plant-wide rate based on direct labor cost. Estimated overhead costs for the year are $25,000. Additional estimated information includes: Basic Deluxe Direct materials cost per unit $33 $44 Direct labor cost per unit $54 $62 Number of units 540 units 370 units Calculate the amount of overhead to be allocated to the Deluxe product. (Round your final answer to the nearest dollar.) O A. $13,991 OB. $11,008 OC. $463 OD. $22,940 The activity-based costing system improves the allocation of O A. Direct labor O B. Sales commissions C. Indirect manufacturing costs OD. Direct materials