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:

Milling Customizing Machine-hours 18,000 13,000 Direct labor-hours 4,000 7,000 Total fixed manufacturing overhead cost $ 113,400 $ 64,400 Variable manufacturing overhead per machine-hour $ 1.60 Variable manufacturing overhead per direct labor-hour $ 3.90

During the current month the company started and finished Job A319. The following data were recorded for this job:

Job A319: Milling Customizing Machine-hours 60 10 Direct labor-hours 20 60 Direct materials $ 655 $ 305 Direct labor cost $ 400 $ 1,200The amount of overhead applied in the Customizing Department to Job A319 is closest to: $91,700.00 $234.00 $786.00 $552.00