11. Istanbul Plc. uses job-order costing method. The company had two jobs ( Job A1 and Job A2) in process at the beginning of the current year. Company has chosen machine hours as cost driver. Overhead cost is $600,000 and total machine hours used 10.000 hours. Job A1 requires 3.000, Job B 7.000 machine hours. Calculate the overhead applied to Job A1 (10 marks)