10. Lupo Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine-hours		32,100
Total fixed manufacturing overhead cost	$	577,800
Variable manufacturing overhead per machine-hour	$	5

Recently, Job T687 was completed with the following characteristics:

Number of units in the job		10
Total machine-hours		30
Direct materials	$	595
Direct labor cost	$	1,190

The amount of overhead applied to Job T687 is closest to

$690.00

$577.80

$789.00

$138.00