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

Department A
Direct labor	$800,000
Overhead	$3,900,000
Direct labor hours	50,000
Machine hours	120,000
Department B
Direct labor	$640,000
Overhead	$2,000,000
Direct labor hours	40,000
Machine hours	120,000

The following information is for two specific jobs, #301 and #302, that were completed during the year:

	Department A	Department B
Job #301
Direct labor	$12,304	$4,288
Direct labor hours	769	268
Machine hours	1,020	880
Job #302
Direct labor	$5,536	$9,616
Direct labor hours	346	601
Machine hours	1,300	760

3. If X Company has used a plantwide allocation system with machine hours as the cost driver, what would have been the allocation to Job #301 [round overhead rate(s) to two decimal places]?

4. If X Company had used 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 would have been the allocation to Job #301 [round overhead rate(s) to two decimal places]?