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	$371,324
Direct labor	$490,291
Overhead	$505,000
Research & development	$110,000
Advertising	$59,000
Direct labor hours	22,748

The following information is taken from the job cost sheet for Job A in 2018:

	Direct	Direct	Direct
	Materials	Labor	Labor Hours	Overhead
Total	$51,450	$75,000	723	??

How much overhead was allocated to Job A [round overhead rate(s) to two decimal places]?