Huang Aerospace Corporation manufactures aviation control panels in two departments, Fabrication and Assembly. In the Fabrication department, Huang uses a predetermined overhead rate of $30 per machine-hour. In the Assembly department, Huang uses a predetermined overhead rate of $12 per direct labor-hour. During the current year, Job #X2984 incurred the following number of hours in each department:

		Fabrication	Assembly
	Machine hours...................	40	12
	Direct labor hours..............	3	25

What is the total amount of manufacturing overhead that Huang should have applied to Job #X2984 during the current year?

	a.	$1,200
	b.	$1,500
	c.	$1,560
	d.	$1,734