Sybil, Inc. uses a predetermined overhead allocation rate to allocate manufacturing overhead costs to jobs. The company recently completed Job 300X. This job used 14 machine hours and 4 direct labor hours. The predetermined overhead allocation rate is calculated to be $44 per machine hour. What is the amount of manufacturing overhead allocated to Job 300X using machine hours as the allocation base?

a. 176

b. 616

c. 792

d. 440