Applying manufacturing overhead costs. Job 417 was completed on June 10, 19X7. The job cost sheet indicates that 135 direct labor hours were spent on Job 417 in the Cutting Department and 186 hours were spent on it in the Finishing Department. If the manufacturing overhead rates are $1.38 per direct labor hour for the Cutting Department and $1.90 per direct labor hour for the Finishing Department, how much manufacturing overhead should be added to the j ob cost sheet for Job 417?