X Company is using a plantwide system to allocate overhead costs in 2022, with direct labor as the cost driver. Its estimated overhead cost function for 2022 is $3.76 X + $9,600, where X is direct labor. The following are additional estimates for the entire year: Direct materials Direct labor $69,800 $86,800 Direct labor hours Machine hours 6,200 19,400 The following are actual results for a particular product that was produced in January of 2022: Direct materials Direct labor $14,658 $6,944 Direct labor hours Machine hours 682 1,358 Using the plantwide system, how much overhead was allocated to this product [round overhead rate(s) to two decimal places]? OA: $26,873 OB: $33,592 OC: $41,990 OD: $52,487 OE: $65,609 OF: $82,011