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	$600,000
Overhead	$6,800,000
Direct labor hours	40,000
Machine hours	100,000
Department B
Direct labor	$600,000
Overhead	$2,000,000
Direct labor hours	40,000
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	$12,885	$1,590
Direct labor hours	859	106
Machine hours	1,010	850
Job #302
Direct labor	$6,285	$7,650
Direct labor hours	419	510
Machine hours	1,290	740

3. If X Company has used a plantwide allocation system with direct labor 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]?