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 $4.48 X + $9,000, where X is direct labor The following are additional estimates for the entire year: Direct materials Direct labor Direct labor hours Machine hours The following are actual results for a particular product that was produced in January of 2022: Direct materials Direct labor Direct labor hours Machine hours $60,700 $88,400 6,000 19.100 $12,747 $7,072 748 1,146 Using the plantwide system, how much overhead was allocated to this product [round overhead rate(s) to two decimal places]? OA: $19.865 B: $22,448 OC: $25,366 D: $28,664 OE: $32,390 OF: $36,600