7 Dehner 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 40,000 $ 96,000 $ 3.00 Me Recently, Job P951 was completed with the following characteristics 20 Number of units in the job Total direct labor-hours Direct materials. Direct labor cost 100 $755 $4,000 The amount of overhead applied to Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice ( $840 $300 >