Sybil,IncUses a Predetermined Overhead Allocation Rate to Allocate Manufacturing Overhead

Sybil,Inc.uses a predetermined overhead allocation rate to allocate manufacturing overhead costs to jobs.The company recently completed Job 300X.This job used 14 machine hours and 4 direct labor hours.The predetermined overhead allocation rate is calculated to be $44 per machine hour.What is the amount of manufacturing overhead allocated to Job 300X using machine hours as the allocation base?

A) $616
B) $176
C) $792
D) $440