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 $439,370 $432,558 $558,000 $120,000 $53,000 22,591 The following information is taken from the job cost sheet for Job A in 2018: Direct Materials $54,395 Direct Labor $104,500 Direct Labor Hours 662 Overhead ?? Total How much overhead was allocated to Job A (round overhead rate(s) to two decimal places)