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

	Overhead
Department A	$720,000
Department B	$210,000

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			1,472	1,000
Direct labor hours in Department B			302	1,320
Machine hours in Department A			2,040	2,440
Machine hours in Department B			1,740	1,540

Using 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 was the allocation to Job 22 [round overhead rate(s) to two decimal places]?

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Sales and costs for X Company in 2018 were as follows:

		Total	Per Unit
Sales		$149,565	$16.90
Variable manufacturing costs		68,588	7.75
Variable selling costs		26,373	2.98
Fixed manufacturing costs		8,673	0.98
Fixed selling costs		3,894	0.44

X Company expects sales to increase from 8,850 units in 2018 to 9,550 units in 2019. It also expects direct material costs per unit to decrease by $2.00 and fixed overhead costs to increase by $3,800. What is expected profit in 2019?