X Company uses a plantwide overhead allocation system, with direct labor cost as the cost driver. Budgeted overhead for the year is $801,000. The following annual budgeted and actual information is available for the only three products that it produces - X, Y, Z: Y Z 600 Units of production Direct labor hours per unit Direct labor wage rate 8 22,000 4 $21.00 3,200 5 $28.00 $15.00 How much overhead was allocated to Product X [round the overhead rate to two decimal places]? A: $16,966B: $19,171C: $21,664 D: $24,480 E: $27,662 F: $31,259