Company X adopts a job-order costing system. The company applies manufacturing overhead to the products based on machine hours. At the beginning of the period, the company estimated fixed manufacturing overhead to be $136.000. The estimated variable manufacturing overhead per machine hour was $1.5. The estimated total machine hours was 80,000. Assume that Company X used a total of 6,000 machine hours to work on JOB-123. Calculate the manufacturing overhead ($) applied to JOB-123. a 20,400 b.19.200 10.800 d. 10.200 None of the given answers e