A comporation uses a job-order costing syitem with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $497.000. . File manufacturing overhead of $2.40 per direct labor-hour, and 70.000 direct labor-hour tompany has provided the following data concerning Job F349 which was recently completed: The estimated total manufacturing overhead is closest to: $168,000 $497,002 $665.000 $497,000