. Roger Cantos, the CFO for Cantos Manufacturing, is preparing a management report which must include an allocation of overhead. The budgeted overhead for each department and the data for one job are shown below. Department

Manufacturing Finishing

Supplies $ 690 $ 80

Supervisor's salaries 1,400 1,800

Indirect labor 1,000 4,000

Depreciation 1,200 5,200

Repairs 4,400 3,000

Total budgeted overhead $8,690 $14,080

Total direct labor hours 440 640

Direct labor hours on Job #231 10 2

Using the departmental overhead application rates, and allocating overhead on the basis of direct labor hours, overhead applied to Job #231 in the Manufacturing Department would be

a. $44.00

b. $197.50

c. $241.50

d. $501.00.