OS Bag Ladies, Inc. manufactures two kinds of bags-totes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $26,000. Additional estimated information is given below. 6. Direct materials cost per unit Direct labor cost per unit Number of units Totes Satchels $30 $41 $50 $64 540 380 Calculate the amount of overhead to be allocated to Totes. (Round any percentages to two decimal places and your final answer to the nearest dollar) O A. $366 B. $520 C. $13,678 OD. $12,321