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

Direct materials	$59,600
Customer relations	81,000
Direct labor	81,000
Factory supplies	19,300
Factory maintenance	29,800
Marketing research	42,600
Factory rent	41,000
Sales salaries	45,000
Legal department costs	81,000
Factory insurance	62,700

The company also estimated that total direct labor hours for the year would be 5,400, and total machine hours would be 59,000.

The company finished Product A in June. It required 648 direct labor hours at a cost of $12,150. It also required 5,310 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]?

A: $16,775

B: $19,627

C: $22,964

D: $26,867

E: $31,435

F: $36,779