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Answer (B) is correct . Starlet’s departmental overhead allocations are determined by the proportion of the total driver expended by each department on this job, as follows: Tooling: $8,625 × (12 ÷ 460) = $225 Fabricating: $16,120 × (3 ÷ 620) = 78 Total $303

Answer (A) is incorrect because The amount of $225 is the allocation for just the Tooling Department.
Answer (C) is incorrect because The amount of $537 results from improperly using 12 hours to allocate the cost of both departments.
Answer (D) is incorrect because The amount of $671 results from improperly using the combined hours for the two departments to allocate the departmental costs.