14. ryan fabrication allocates manufacturing overhead to each job using departmental overhead rates. ryan's operations are divided into a metal casting department and a metal finishing department. the casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department uses a departmental overhead rate of $28 per direct labor hour. job a216 used the following direct labor hours and machine hours in the two departments: actual results casting department finishing department direct labor hours used 5 12 machine hours used 4 3 the cost for direct labor is $32 per direct labor hour and the cost of the direct materials used by job a216 is $1,800. what was the total cost of job a216 if ryan fabrication used the departmental overhead rates to allocate manufacturing overhead? a) $2,434 b) $2,344 c) $2,888 d) $2,940