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X Company has two production departments, A and B. At the start of 2018, the following budgeted cost information was available: Overhead Department A $770,000

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

Overhead
Department A $770,000
Department B $200,000

The following activity information is for X Company's only two jobs, Job 11 and Job 22, both of which were started and completed during the year:

Job 11 Job 22
Direct labor hours in Department A 1,400 704
Direct labor hours in Department B 242 1,206
Machine hours in Department A 2,080 2,400
Machine hours in Department B 1,800 1,500

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 22 [round overhead rate(s) to two decimal places]?

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