Kamili Company has the following three manufacturing overhead cost drivers.

Overhead

Cost Driver Level of Activity Cost

Design changes 100 changes per year $ 5,000

Machine setups 2,000 setups per year 18,000

Electricity usage 12,000 kilowatt-hours per year 36,000

Kamili Company started and completed work on 25 different jobs during the year. One of these jobs was Job #781. Job #781 required eight design changes, 20 machine setups, and 700 kilowatt-hours of electricity. How much manufacturing overhead should be allocated to Job #781? Note: Kamili uses activity-based costing.

• $3,080

• $2,360

• $2,860

• $2,680

• $1,550

• $3,580