Tasty Bakery produces donuts which go through two operations, mixing and baking, before it is ready to be packaged. Next years expected costs and activities are shown below.

	Mixing	Baking
Direct labor hours	300,000 DLH	70,000 DLH
Machine hours	1,000,000 MH	800,000 MH
Overhead costs	$500,000	$400,000

When calculating the departmental overhead rate, the numerator should be?

a.The total estimated departmental overhead cost

b.The total amount of departmental allocation base

c.The total budgeted overhead cost

d.The actual quantity of the departmental allocation base used by the job