Mag Mag applies manufacturing overhead to each job using departmental overhead rates. The company's operations are divided into two departments: Katie and Huckleberry. The Katie department uses a departmental overhead rate of $52 per machine hour, while the Huckleberry department uses a departmental overhead rate of $28 per direct labor hour. Job JJ used the following machine hours in the two departments:

	Katie	Huckleberry
Machine hours	4	3

Direct labor costs incurred for Job JJ in the Katie Department and the Huckleberry Department were $160 and $384, respectively. The wage rate in each department is $20 per direct labor hour.

How much total manufacturing overhead would be applied to Job JJ using the departmental overhead rates?

A.

$746

B.

$268

C.

$544

D.

$380

E.

$292