Charlie Corporation has two manufacturing departments--Forming and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Forming Estimated total machine-hours (MHS) 9,000 Assembly 1,000 Total Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH $ 52,200 $ 2,400 10,000 $ 54,600 $ 2.00 $ 2.10 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: Forming machine-hours Assembly machine-hours Job B Job Hi 6,100 2,900 400 600 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job B is closest to: