X Company has two production departments, A and B. At the start of 2018, the following budgeted information was available:

Department A
Overhead			$4,100,000
Direct labor hours			50,000
Machine hours			110,000
Department B
Overhead			$2,100,000
Direct labor hours			40,000
Machine hours			130,000

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	763	185
Machine hours	1,030	830
Job 222
Direct labor hours	305	540
Machine hours	1,290	760

1 Using a plantwide allocation system with direct labor hours as the cost driver, what was the allocation to Job 222 (round overhead rates to two decimal places)?

2 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 was the allocation to Job 222 (round overhead rates to two decimal places)?