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 labor-hours. At the beginning of the current year, the company had made the following estimates: Forming 19,000 4,000 $129,200 $ 1.60 Assembly 15,000 8,000 $77,600 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 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: 10 Job T288: Machine-hours Direct labor-hours Direct materials Direct labor cost Forming Assembly 80 40 $ 730 $ 380 $ 900 $1,200 30 The predetermined overhead rate for the Assembly Department is closest to: Multiple Choice $3.00 per direct labor-hour $12.70 per direct labor-hour $5.35 per direct labor-hour $9.70 per direct labor-hour Tiff Corporation has two production departments, Casting and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department's predetermined overhead rate is based on machine-hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Casting 17,000 1,000 $129,200 $ 1.80 Assembly 10,000 5,000 $46,500 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine- hour Variable manufacturing overhead per direct labor-hour $ 3.80 During the current month the company started and finished Job P131. The following data were recorded for this job: Assembly Job P131: Machine-hours Direct labor-hours Casting Casting 90 20 20 60 The amount of overhead applied in the Assembly Department to Job P131 is closest to: (Round your intermediate calculations to 2 decimal places.) $786.00 $558.00 $65,500.00 $228.00