Calculate the manufacturing overhead applied to Job H based on the following information. Moon Corporation has two manufacturing departments--Forming and Assembly. During the most recent month, the company started and completed two jobs--Job B and Job H. There were no beginning inventories. Data concerning those two jobs follow:

	Job B	Job H
Forming machine-hours	6,100	2,900
Assembly machine-hours	400	600

The company used the following data at the beginning of the year to calculate predetermined overhead rates.

	Forming	Assembly	Total
Estimated total machine-hours (MHs)	9,000	1,000	10,000
Estimated total fixed manufacturing overhead cost	$52,200	$2,400	$54,600
Estimated variable manufacturing overhead cost per MH	$2.00	$2.10

a.) 18,260

b.) 18,260

c.) 25,320

d.) 17,730