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 10,000 $ 43,600 Estimated total machine-hours (MHs) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH 6,000 4,000 $ 10,000 $ 33,600 2.80 1.80 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 $11,300 $18,500 Direct materials $8,100 Direct labor cost $6,300 Machining machine-hours 1,900 4,100 Customizing machine- 2,400 1,600 hours 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 Intermedlate calculations to 2 decimal places.) Multiple Choice $12,464 $28,208 $18,748 $15,744