Washington Tool, Inc., a manufacturer of building tools, divided its manufacturing process into two Departments - Machining and Finishing. The estimated overhead costs for the Machining and Finishing Departments were $240,000 and $420,000, respectively. The company produces two types of tools - Standard and Deluxe. The Machining Department is mechanized, whereas the Finishing Department is labor oriented. Job 301 incurred 600 actual machine hours for standard tools and 500 actual machine hours for the deluxe tool. Calculate the amount of the Machining Department overhead to be allocated to Job 301 using machine hours as the allocation base. (Round intermediate calculations to the nearest cent and round the final answer to the nearest dollar) Machining Finishing Estimated Estimated Labor Machine hours hours Standard 2,200 4,600 Deluxe 1,300 6,400 3,500 11,000 OA. $75,427 OB. $41.998 OC. $34,285 OD. $41,142