Lucas 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 $10 per direct labor hour. Job 603 used the following direct labor hours and machine hours in the two departments: Actual results Direct labor hours used Machine hours used Assembly Department 7 11 Sanding Department 6 7 The cost for direct labor is $20 per direct labor hour and the cost of the direct materials used by Job 603 is $1,500. How much manufacturing overhead would be allocated to Job 603 using the departmental overhead rates? A. $405 B. $570 C. $260 D. $445