15 Prism Inc uses job-order costing with manufacturing overhead (MOH) applied based on machine-hours (MH). Management is considering a change from the traditional method of MOH application to one using capacity but is concerned about the impact on product cost. For the most recent period, company records showed the following: Estimated MHs for planned production Estimated MHs at capacity Actual MHs used for production Estimated MOH (all fixed) Actual MOH (all fixed) 8.100 MHS 8,500 MHS 8,050 MHS 6.885 6,723 One job started and completed during the period had the following information recorded on its job cost sheet: Job F2Y Direct Material S 2,415 Direct Labor $ 1,347 Actual MHS 1,255 If the company changes from the traditional method to one based on capacity for MOH application, the cost of Job F2Y will decrease by approximately: A $ 50.20 B. $ 25.10 c. $ 74.12 D. 322.00 E. None of the above