X Company has two production departments, A and B. At the start of 2020, the following budgeted cost information was available:

Overhead

Department A$350,000

Department B$190,000

Total$540,000

The following activity information is for X Company's only two jobs, Job 11 and Job 22, both of which were started and completed during the year:

Job 11Job 22

Direct labor hours in Department A 1,706814

Direct labor hours in Department B 2921,248

Total direct labor hours 1,9982,062

Machine hours in Department A 2,1402,440

Machine hours in Department B 1,6001,500

Total machine hours 3,7403,940

Using a departmental allocation system with machine hours as the cost driver in Department A and direct labor hours as the cost driver in Department B, what was the allocation to Job 22 [round overhead rate(s) to two decimal places]?