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 $1,020,000

Overhead $3,700,000

Direct labor hours 60,000

Machine hours 110,000

- Department B

Direct labor $680,000

Overhead $2,100,000

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:

Job #301 Department A, Department B

Direct labor $14,042, $3,621

Direct labor hours 826, 213

Machine hours 1,100, 850

Job #302 Department A, Department B

Direct labor $5,763, $10,812

Direct labor hours 339, 636

Machine hours 1,300, 800

1. 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]?

A: $49,179 B: $65,408 C: $86,993 D: $115,700 E: $153,881 F: $204,662

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

A: $48,186 B: $64,088 C: $85,237 D: $113,365 E: $150,776 F: $200,532