14. Beat Corporation uses a job-order costing system with a single plant-wide 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 40,000 $344,000 Total fixed manufacturing overhead cost..... ... Variable manufacturing overhead per machine-hour ........ $3.90 Recently, Job M759 was completed. It required 60 machine-hours. The amount of overhead applied to Job M759 is closest to: A) $750 B) $516 c) $984