A manufacturing company employs a job order costing system to account for its production costs. There are two production departments, D1 and D2. All jobs pass through both production departments. Job 101 and Job 102 were in Work in Process at the beginning of May and both were completed during May. The direct labor rate is $25.00 per hour. Manufacturing overhead is applied using a pre-determined plant-wide rate of $4.56 for each dollar of direct materials and a pre-determined plant-wide rate of $20 per direct labor hour. May Production Data Job 101 (WIP) Job 102 (WIP) BI $25,500 $32,400 Added in May Direct Materials D1 $40,000 $45,000 Direct Materials D2 $3,000 $5,000 Direct Labor Hours D1 500 400 Direct Labor Hours D2 200 250 Assuming Jobs 101 and 102 are the only jobs worked on during the month, what is the total amount of manufacturing overhead applied to jobs in May? (Round to the nearest $1.00.)