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At the beginning of the year, a company estimates total overhead costs of $ 5 6 0 , 0 0 0 . The company applies

At the beginning of the year, a company estimates total overhead costs of $560,000. The company applies overhead using machine hours and estimates it will use 1,400 machine hours during the year.
What amount of overhead should be applied to Job 65A if that job uses 13 machine hours that year?
The following information is available for a custom manufacturer.
\table[[Inventories,],[Raw materials, beginning,38,000],[Work in process, beginning,12,400],[Finished goods, beginning,8,750],[Cost of goods manufactured,95,290],[Cost of goods sold (not considering over- or underapplied overhead),83,200],[Sales,100,000],[Predetermined overhead rate based on direct materials used,80%
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