At the beginning of 2019, accountants in Clay Inc. estimated the firm would use 45,500 machine hours, and incur factory overhead costs of $221,175. Actual machine hours used were 58,000 and actual overhead cost was $235,000 If overhead is allocated to jobs on the basis of machine hours, and Job # 61 used 21 machine hours, the amount of overhead assigned to the job would be (round all calculations to 2 decimals)

2 decimals): $102.06 Qe $108.46 $4.05 $3.81