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 Recently, Job P951 was completed with the following characteristics Number of units in the job Direct materials Total direct labor-hours Direct labor cost 20 100 $ 755 $ 4,000 40,000 $ 96,000 $ 3.00 The estimated total manufacturing overhead is closest to: