X Company, a manufacturer, uses a plantwide overhead allocation system with direct labor as the cost driver. The following is budgeted total cost and activity information in 2018: Direct materials Direct labor Overhead Research & development Advertising Direct labor hours $295,628 $520,192 $541,000 $120,000 $60,000 21,727 The following information is taken from the job cost sheet for Job A in 2018: Direct Direct Materials $49,300 Overhead Direct Labor Hours 748 Labor $80,000 Total ?? How much overhead was allocated to Job A [round overhead rate(s) to two decimal places]