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

Department A
Overhead			$3,400,000
Direct labor hours			50,000
Machine hours			120,000
Department B
Overhead			$1,800,000
Direct labor hours			50,000
Machine hours			120,000

The following information is for two specific jobs, Job 111 and Job 222, that were completed during the year:

	Department A	Department B
Job 111
Direct labor hours	782	142
Machine hours	1,090	860
Job 222
Direct labor hours	413	549
Machine hours	1,220	730

A) Using a plantwide allocation system with direct labor hours as the cost driver, what is the allocation to Job 222 (round overhead rates to the nearest cent)?

B)Using a departmental allocation system with direct labor hours as the cost driver in Department A and machine hours as the cost driver in Department B, what is the allocation to Job 222 (round overhead rates to the nearest cent)?