Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 40,000 $ 96,000 $ 3.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job. Total direct labor-hours Direct materials 20 100 $ 755 Direct labor cost $ 4,000 The estimated total manufacturing overhead is closest to: Multiple Choice $120,000 $96,003 D Next >