Ranch Company operates two manufacturing divisions - Fabrication and Assembly. The Ranch Company current period. Fabriction Finishing Total Department Department Total Manufacturing Overhead $2,300,000 $1,100,000 $3,400,000 Labour Hours Capacity 5,000 13,000 18,000 Machine Hours Capacity 8,000 2,000 10,000 Ranch Company has just completed work on Job 2377. The factory accountant has reported the following labor hours and 130 machine hours in the Fabrication Department and 210 labor hours and 45 machine h Job 2377 Summary Fabriction Finishing Total Department Department Labour Hours by department 25 210 235 Machine Hours by department 130 45 175 If Ranch Company uses departmental rates (machine hours in the Fabrication Department and labor hours to jobs the total manufacturing overhead (rounded up to the nearest dollar) that will be allocated to Job 23 O $38,400 $41,333 O $55,145 O $66,140