Questions 3 and 4 refer to the following information:

X Company has two production departments, A and B. At the start of the year, the following budgeted information is available:

Department A
Direct labor	$750,000
Overhead	$2,800,000
Direct labor hours	50,000
Machine hours	110,000
Department B
Direct labor	$900,000
Overhead	$2,200,000
Direct labor hours	60,000
Machine hours	120,000

The following information is for two specific jobs, #301 and #302, that were completed during the year:

	Department A	Department B
Job #301
Direct labor	$12,390	$2,610
Direct labor hours	826	174
Machine hours	1,080	830
Job #302
Direct labor	$5,670	$9,615
Direct labor hours	378	641
Machine hours	1,230	720

3. If X Company has used a plantwide allocation system with machine hours as the cost driver, what would have been the allocation to Job #301 [round overhead rate(s) to two decimal places]?

4. If X Company had used a departmental allocation system with direct labor hours as the cost driver in Department A and machine hours as the cost driver in Department B, what would have been the allocation to Job #301 [round overhead rate(s) to two decimal places]?