Halbur Corporation has two manufacturing departments--Machining and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

	Machining		Customizing		Total
Estimated total machine-hours (MHs)		6,000		4,000		10,000
Estimated total fixed manufacturing overhead cost	$	33,600	$	10,000	$	43,600
Estimated variable manufacturing overhead cost per MH	$	1.80	$	2.80

During the most recent month, the company started and completed two jobs--Job C and Job J. There were no beginning inventories. Data concerning those two jobs follow:

	Job C		Job J
Direct materials	$	11,300	$	8,100
Direct labor cost	$	18,500	$	6,300
Machining machine-hours		4,100		1,900
Customizing machine-hours		1,600		2,400

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job J is closest to: (Round your intermediate calculations to 2 decimal places.)