X Company has two production departments, 1 and 2. Listed below is budgeted information for the two departments, and actual information for one of its products, Product A: Department 1 All Products Product A Overhead Direct labor Direct labor hours Machine hours Units produced $3,200,000 $680,000 40,000 120,000 54,000 $14,416 848 1,050 620 Department 2 Overhead Direct labor Direct labor hours Machine hours Units produced $1,800,000 $1,020,000 60,000 130,000 48,000 $3,723 219 880 620 Using a plantwide allocation system with machine hours as the cost driver, what was the allocation to Product A