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

$25

per direct labor hour. Job 603 used the following direct labor hours and machine hours in the two departments:

Actual results	Assembly Department	Sanding Department
Direct labor hours used	8	5
Machine hours used	12	9

The cost for direct labor is

$30

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.

$690

B.

$785

C.

$390

D. $875