Claybrooks Corporation has two manufacturing departments--Casting and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

	Casting		Assembly		Total
Estimated total machine-hours (MHs)		3,000		2,000		5,000
Estimated total fixed manufacturing overhead cost	$	17,700	$	5,800	$	23,500
Estimated variable manufacturing overhead cost per MH	$	1.50	$	2.20

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. That predetermined manufacturing overhead rate is closest to:

		$7.40
		$4.70
		$3.70
		$6.48

Cull Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $462,000, variable manufacturing overhead of $2.20 per machine-hour, and 60,000 machine-hours. The company has provided the following data concerning Job X455 which was recently completed:

Number of units in the job	20
Total machine-hours	80
Direct materials	$ 940
Direct labor cost	$ 2,240

The total job cost for Job X455 is closest to:

		$3,972
		$3,032
		$3,180
		$1,732