Lancelot Manufacturing is a small textile manufacturer using machinehours as the single indirectcost 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.

Company	Case High School Job
Direct materials	$60,000	$2,400
Direct labor	$15,000	$600
Manufacturing overhead costs	$50,000
Machinehours	100,000 mh	1,000 mh

What amount of manufacturing overhead costs will be allocated to this job?

A.

$500

B.

$650

C.

$1,250

D.

$450