Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table: Molding Finishing Direct labor hours 88,000 DLH 173,500 DLH Machine hours 111,000 MH 94,500 MH Tarnish Industries uses departmental overhead rates and is planning on a $3 per direct labor hour overhead rate for the Molding department. Compute the budgeted manufacturing overhead cost for the Molding department given the information shown in the table.

Multiple Choice

A.)$352,000

B.)$264,000

C.)$784,500

D.)$333,000

E.)$520,500