Bierce Corporation has two manufacturing departments-Machining and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Machining Finishing Total Estimated total machine-hours (MEs) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH 6,000 16,200 $2.60 4,000 10,000 s 24,400 40,600 During the most recent month, the company started and completed two jobs-Job B and Job K. There were no beginning inventories. Data concerning those two jobs follow: Job B Job K $13,700 $7,700 $20,800 $7,600 Direct materials Direct labor cost Machining machine-hours Finishing machine-hours 2,500 4,000 2,500 1,000