Kamili Company has the following three manufacturing overhead cost drivers.

Overhead

Cost DriverLevel of ActivityCost

Design changes100 changes per year$5,000

Machine setups2,000 setups per year18,000

Electricity usage12,000 kilowatt-hours per year36,000

Kamili Company started and completed work on 25 different jobs during the year. One of these jobs was Job #781. Job #781 required 16 design changes, 40 machine setups, and 700 kilowatt-hours of electricity. How much manufacturing overhead should be allocated to Job #781? Note: Kamili uses activity-based costing.

• $3,580
• $3,260
• $2,860
• $3,080
• $1,550
• $2,680