Elmo Corporation manufactures aviation control panels in two departments, Mixing and Baking. In the Mixing department, Elmo uses a predetermined overhead rate of $45 per machine-hour. In the Baking department, Elmo uses a predetermined overhead rate of $18 per direct labor-hour. During the current year, Job #20 incurred the following number of hours in each department:

	Fabrication	Assembly
Machine-hours	60	18
Direct labor-hours	4.5	37.5

What is the total amount of manufacturing overhead that Elmo should have applied to Job #20 during the current year?

a. $2,700

b. $3,375

c. $675

d. $2,601