James Industries uses departmental overhead rates to allocate its manufacturing overhead to jobs. The company has two departments: Assembly and Sanding. The Assembly Department uses a departmental overhead rate of $ 55per machine hour, while the Sanding Department uses a departmental overhead rate of $ 15per direct labor hour. Job 603 used the following direct labor hours and machine hours in the two departments:

The cost for direct labor is $ 30per direct labor hour and the cost of the direct materials used by Job 603 is $ 1,300. How much manufacturing overhead would be allocated to Job 603 using the departmental overhead rates?