On January 1, 2021, X Company estimated the following costs for the year: Direct materials Customer relations Direct labor Factory supplies Factory maintenance Advertising Factory rent Sales salaries Legal department costs Factory insurance $64,100 87,000 87,000 19,000 31,900 44,300 47,400 45,000 87,000 63,200 The company also estimated that total direct labor hours for the year would be 5,800, and total machine hours would be 59,000. The company finished Product A in June. It required 754 direct labor hours at a cost of $8,700. It also required 4,720 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]? OA: $5,172 OB: $6,878 OC: $9,148 OD: $12,167 OE: $16,182 OF: $21,522