Deloria Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine- hours and the Assembly Department's predetermined overhead rate is based on direct lobor-hours. At the beginning of the current year, the company had made the following estimates: Forming Assembly Machine-hours 19,000 15,000 Direct labor-hours 4,800 8,000 Total fixed manufacturing overhead cost $129,200 $77.600 Variable manufacturing overhead per machine-hour $ 1.60 Variable manufacturing overhead per direct labor-hour $ 3.00 During the current month the company started and finished Job T288. The following data were recorded for this job Job T288 : Forming Assembly Machine-hours 80 10 Direct labor-hours 30 Direct materials $730 $ 380 Direct labor cost $960 $1,200 48 The amount of overhead applied in the Assembly Department to Job T288 is closest to: (Round your intermediate calculations to 2 decimal places.) The amount of overhead applied in the Assembly Department to Job T288 is closest to: (Round your intermediate calculation places.) Multiple Choice $508.00 $101,600.00 $388.00 $120.00