Ryan Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Ryan's operations are divided into a metal casting department and a metal finishing department. The casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department uses a departmental overhead rate of $23 per direct labor hour. Job A216 used the following direct labor hours and machine hours in the two departments: The cost for direct labor is $35 per direct labor hour and the cost of the direct materials used by Job A216 is $2,000. How much manufacturing overhead would be allocated to Job A216 using the departmental overhead rates? A. $1, 398 B. $392 C. $590 D. $380