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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

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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 $55 per machine hour, while the Sanding Department uses a departmental overhead rate of $20 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 6 11 Sanding Department 7 7 The cost for direct labor is $25 per direct labor hour and the cost of the direct materials used by Job 603 is $1,200. How much manufacturing overhead would be allocated to Job 603 using the departmental overhead rates? A. $325 B. $810 C. $630 D. $745

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