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On January 1, 2021, X Company estimated the following costs for the year: Direct materials $57,700 Customer relations 96,900 Direct labor 96,900 Factory supplies 21,600

On January 1, 2021, X Company estimated the following costs for the year:

Direct materials $57,700
Customer relations 96,900
Direct labor 96,900
Factory supplies 21,600
Factory maintenance 30,400
Marketing research 40,900
Factory rent 41,800
Sales salaries 49,000
Legal department costs 96,900
Factory insurance 61,100

The company also estimated that total direct labor hours for the year would be 5,700, and total machine hours would be 66,000.

The company finished Product A in June. It required 684 direct labor hours at a cost of $19,380. It also required 5,280 machine hours.

If X Company uses a plantwide system to allocate overhead costs, with direct labor cost as the cost driver, how much overhead was allocated to Product A [round overhead rate(s) to two decimal places]?

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