Larry David Inc. is working its way out of bankruptcy and uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine-hours	32,800
Total fixed manufacturing overhead cost	$164,000
Variable manufacturing overhead per machine-hour	$5

Recently, Job "Better David Denim" was completed with the following characteristics:

Number of units in the job	10
Total machine-hours	30
Direct materials	$745
Direct labor cost	$1,490

The amount of overhead applied to Job "Better David Denim" is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$164.00

$300.00

$60.00

$401.40