Gardner Machine Shop Estimates Manufacturing Overhead Costs for the Coming

Gardner Machine Shop estimates manufacturing overhead costs for the coming year at $318,000.The manufacturing overhead costs will be allocated based on direct labor hours.Gardner estimates 5000 direct labor hours for the coming year.In January,Gardner completed Job A33,which used 70 machine hours and 23 direct labor hours.What was the amount of manufacturing overhead allocated to Job A33? (Round any intermediate calculations to the nearest cent,and your final answer to the nearest dollar.)

A) $1463
B) $4452
C) $5915
D) $4543