On January 1, 2021, X Company estimated the following costs for the year: Direct materials $56,900 88,500 Customer relations Direct labor 88,500 Factory supplies 21,500 Factory supervision 30,100 Advertising 43,600 Factory rent 48,600 Sales salaries 49,000 88,500 Legal department costs Factory insurance 58,100 The company also estimated that total direct labor hours for the year would be 5,900, and total machine hours would be 61,000. The company finished Product A in June. It required 826 direct labor hours at a cost of $8,850. It also required 4,880 machine hours. If X Company uses a plantwide system to allocate overhead costs, with machine hours as the cost driver, how much overhead was allocated to Product A [round overhead rate(s) to two decimal places]? OA: $5,197 OB: $6,496 OC: $8,120 OD: $10,150 OE: $12,688 OF: $15,860