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...............................	250
	Direct materials..............................................	$715
	Direct labor cost.............................................	$9,000

106. The estimated total manufacturing overhead is closest to: SHOW WORK PLEASE!