Hultquist Corporation has two manufacturing departments--Forming and Customizing. The company used the following data at the beginning of the period to calculate predetermined overhead rates: Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Forming Customizing 8,000 $ 16,800 $ 3.00 2,000 $ 7,400 $ 6.00 Total 10,000 $ 24,200 During the period, the company started and completed two jobs--Job C and Job L. Data concerning those two jobs follow: Direct materials Direct labor cost $ 21,800 Forming machine-hours Customizing machine-hours Job C Job L $ 8,600 $ 14,900 1,250 1,250 $ 8,800 6,750 750