12) Malakan Corporation has two production departments, Machining and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine-hours and the Finishing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: During the current month the company started and finished Job K368. The following data were recorded for this job: The amount of overhead applied in the Machining Department to Job K368 is closest to: Note: Round your intermediate calculations to 2 decimal places. A) $856.00 B) $168.00 C) $624.00 D) $140,400.00