X Company has two production departments, A and B. At the start of the year, the following budgeted information is available: $800,000 $3,900,000 50,000 100,000 Department A Direct labor Overhead Direct labor hours Machine hours Department B Direct labor Overhead Direct labor hours Machine hours $960,000 $2,100,000 60,000 130,000 The following information is for two specific jobs, #301 and #302, that were completed during the year: Department A Department B $12,448 778 1,070 $3,552 222 820 Job #301 Direct labor Direct labor hours Machine hours Job #302 Direct labor Direct labor hours Machine hours $7,616 476 1,230 $8,016 501 740 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 #302 [round overhead rate(s) to two decimal places]? A: $27,896|OB: $31,523 Oc: $35,621 OD: $40,252 OE: $45,484 OF: $51,397