12 Prather Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour Recently, Job P513 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 10 20 $710 $ 500 50,000 $285,000 $ 3.80 The amount of overhead applied to Job P513 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $76 $190