Beat Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: 8 03:03:30 Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour References 40,000 $ 344,000 $ 3.90 Recently, Job M759 was completed. It required 60 machine-hours. The amount of overhead applied to Job M759 is closest to: Note: Round your intermediate calculations to 2 decimal places.