X Company manufactures several products. It currently uses a plantwide overhead allocation system, with machine hours as the cost driver. Estimated machine hours for 2017 were 230,000; estimated overhead was $198,000. Assume the following information for one of its products, Product A, produced in 2017: Direct materials $63,900 Direct labor $16,640 Direct labor hours 1,040 Machine hours 1,920 3. How much overhead was allocated to Product A [round overhead rate(s) to two decimal places]?