Lancelot Manufacturing is a small textile manufacturer using machine - hours as the single indirect - cost rate to allocate manufacturing overhead costs to the various jobs contracted during the year. The following estimates are provided for the coming year for the company and for the Case High School band jacket job. Direct materials Direct labor Manufacturing overhead costs Machine-hours Company $53,000 $15,000 $40,000 80,000 mh Case High School Job $2,100 $500 800 mh What amount of manufacturing overhead costs will be allocated to this job? A. $400 B. $1,080 C. $380 D. $550