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On January 1, 2021, X Company estimated the following costs for the year: Direct materials $59,000 Customer relations 78,000 Direct labor 78,000 Factory supplies 19,900

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

Direct materials $59,000
Customer relations 78,000
Direct labor 78,000
Factory supplies 19,900
Factory supervision 29,100
Marketing research 46,900
Factory rent 45,600
Sales salaries 40,000
Legal department costs 78,000
Factory insurance 68,900

The company also estimated that total direct labor hours for the year would be 5,200, and total machine hours would be 59,000.

The company finished Product A in June. It required 572 direct labor hours at a cost of $7,800. It also required 3,540 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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