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 $35 per machine hour, while the sanding department uses a departmental overhead rate of $20 per direct labor hour. job 603 used the following direct labor hours and machine hours in the two departments: actual resultsassembly departmentsanding departmentdirect labor hours used85machine hours used107the cost for direct labor is $30 per direct labor hour and the cost of the direct materials used by job 542 is $1,400.what was the total cost of job 542 if james industries used the departmental overhead rates to allocate manufacturing overhead? a) $1,850b) $2,170c) $2,240d) $1,790