A 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 total fixed manufacturing overhead cost of $497,000, variable manufacturing overhead of $1.90 per direct laborhour, and 60,000 direct labor-hours. The company has provided the following data concerning Job F349 which was recently completed: The estimated total manufacturing overhead is closest to: $497.000 5665.000 $611,000