KidTrax located in Madison, Wisconsin manufactures electric riding vehicles for children. KidTrax uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company estimated total fixed manufacturing overhead of $160,000, and variable manufacturing overhead of $3.40 per direct labor- hour. The company estimated 80,000 direct labor-hours. The company has provided the following data concerning Job A578 which was recently completed: Total direct labor-hours 250 Direct materials 715 Direct labor cost $ 9,000 The amount of overhead applied to Job A578 is closest to