Washington Tool, Ino, 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 was $280,000 and $100.000, respectively. The company produces two types of tools - Standard and Deluxe The Machining Department is mechanized, whereas the Finishing Department is labor oriented. Job 30 incurred 600 actual labor hours for standard tools and 500 actus bor hours for the deluxe tool. Calculate the amount of the finishing department overhead to be applied to Job 301 using direct labor hours as the location base (Round Intermediate caldations to the nearest cont and round the final answer to the nearest do) Machining Finishing Estimated Machine hours Estimated Labor hours Standard 2800 4.200 1 800 6,600 4,600 10,800 OA $65.957 OD 518,620 OC $22,224 OD 540.444