man Company uses Departmental Overhead allocation to locate its manufacturing overhead costs. It has identified two departments: Miting and Finishing The Miling department locatie overhead sing machine hours, and the Finishing department totes overhead using labor hours. It has accumulated the following data for 2019 Ming Department estimated manufacturing overhead $44,000 Finishing Department simated manufacturing overhead: $120,000 Estimated machine hours in the miling department 10,000 hours Estimated labor hours in the finishing department 2.000 hours Machine hours used Miling Department 11.300 hours Finishing Department: 780 hours Labor hours used Milling Department: 300 hours Finishing Department: 1,980 hours What is the total located overhead for the Finishing Department for 2018 OA $388,720 B. $118.800 OC 560 OD 5415,552