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 folowing data: Total direct labor-hours 40,000 Total fixed manufacturing overhead cost $96,000 Variable manufacturing overhead per direct labor- $ 3.00 hour Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 100 $ 755 $4,000 The amount of overhead applied to Job P951 is closest to Round your intermediate calculations