A: $184.00

B: $736.00

C: 664.00

D: 184,000.00

A: $12.70 per direct labor hour

B: $9.70 per direct labor hour

C: $5.35 per direct labor hour

D: 3.00 per direct labor hour

Stoke Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Assembly 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: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour Forming 29,800 2,800 $138,000 2.30 Assembly 15,800 7,600 $58,100 3.00 During the current month the company started and finished Job A460 The following data were recorded for this job: 3ob A460: FormingAssembly Machine-hours Direct labor-hours 80 30 1e 50 The amount of overhead applied in the Forming Department to Job A460 is closest to (Round your intermediate colculations to 2 decimal places.)