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

$20

per direct labor hour. Job 542 used the following direct labor hours and machine hours in the two departments:

Actual results	Assembly Department	Sanding Department
Direct labor hours used	7	3
Machine hours used	10	5

The cost for direct labor is

$30

per direct labor hour and the cost of the direct materials used by Job 542 is

$1,300.

What was the total cost of Job 542 if Lucas Industries used the departmental overhead rates to allocate manufacturing overhead?

A.

$1,630

B.

$1,930

C.

$2,010

D.

$ 1,600