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	$900,000
Overhead	$3,000,000
Direct labor hours	60,000
Machine hours	100,000
Department B
Direct labor	$750,000
Overhead	$1,800,000
Direct labor hours	50,000
Machine hours	140,000

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	$12,570	$3,915
Direct labor hours	838	261
Machine hours	1,050	810
Job #302
Direct labor	$6,525	$8,880
Direct labor hours	435	592
Machine hours	1,250	790

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]?