X Company is using a plantwide system to allocate overhead costs in 2022, with machine hours as the cost driver. Its estimated overhead cost function for 2022 is $3.63 X + $9,900, where X is machine hours.

The following are additional estimates for the entire year:

- Direct materials: $66,600

- Machine hours: 18,600

- Direct labor: $81,200

- Direct labor hour: 5,800

The following are actual results for a particular product that was produced in January of 2022:

- Direct materials: $13,986

- Machine hours: 1,302

-Direct labor: $6,496

- Direct labor hour: 870

Q) Using the plantwide system, how much overhead was allocated to this product? (Round overhead rates to two decimal places)

A) $4,242 B) $7,815 C) $6,916 D) $4,793 E) $5,416 F) $6,916