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

The amount of overhead applied to Job A578 is closest to:

		$2,200
		$850
		$1,350
		$500