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 (MHs) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH 6,000 $ 15,600 $1.50 10,000 $ 21,600 37,200 4,000 $ 5.00 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 $7,800 $23,500 $1,250 Direct materials Direct labor cost Machining machine-hours Finishing machine-hours 4,000 2,000 500 3,500