Branin Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $160,000, variable manufacturing overhead of $3.40 per direct labor-hour, and 80,000 direct labor-hours. The company has provided the following data concerning Job A578 which was recently completed: Total direct labor-hours Direct materials Direct labor cost 250 $ 715 $9,000 The amount of overhead applied to Job A578 is closest to: a. $500 O b. $1,350 c. $2,200 d. $850