Gardner Machine Shop estimates manufacturing overhead costs for the coming year at $ 302 comma 000$302,000. The manufacturing overhead costs will be allocated based on direct labor hours. Gardner estimates 5 comma 0005,000 direct labor hours for the coming year. In​ January, Gardner completed Job​ A33, which used 5050 machine hours and 2323 direct labor hours. What was the amount of manufacturing overhead allocated to Job​ A33? (Round any intermediate calculations to the nearest​ cent, and your final answer to the nearest​ dollar.) A. $ 3 comma 020$3,020 B. $ 1 comma 389$1,389 C. $ 6 comma 040$6,040 D. $ 4 comma 409$4,409