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Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production

Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Milling 18,000 4,000 Customizing 13,000 $113,400 $ 1.60 Variable manufacturing overhead per direct labor-hour 7,000 $64,400 $ 3.90 During the current month the company started and finished Job A319. The following data were recorded for this job: Job A319: Machine-hours Milling 60 Direct labor-hours Direct materials 20 $ 655 Direct labor cost $ 400 Customizing 10 60 $ 305 $1,200 The amount of overhead applied in the Customizing Department to Job A319 is closest to: (Round your intermediate calculations to 2 decimal places.)

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