X Company has two production departments, X and Y. Listed below is budgeted information for the two departments, and actual information for one of its products, Product 1 All Products Department X Department Y Overhead Direct labor Direct labor hours Machine hours Units produced $6,000,000 $800,000 50,000 110,000 58,000 $2,200,000 $640,000 40,000 130,000 31,000 Product.1 Overhead Direct labor Direct labor hours Machine hours Units produced $12,816 801 1,060 850 $2,768 173 830 800 Using a departmental allocation system with direct labor as the cost driver in Department X and units produced as the cost driver in Department Y, what was the allocation to Product 1