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Leafon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production

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Leafon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department's predetermined overhead rate is based on machine hours and the Customizing Department's predetermined overhead rate is based on direct labor hours. At the beginning of the current year, the company had made the following estimates: Customizing 16,400 Casting 20,000 7,100 175,000 Machine-hours (MH) Direct labor-hours (DLH) Total Fixed MOH Variable MOH per MH Variable MOH per DLH 9,000 165,500 2.50 9.00 During the current month, the company started and finished Job Leaf-118. The following data were recorded for this job: Job Leaf-118 Machine-hours Direct labor-hours Casting 500 100 Customizing 700 450 The amount of overhead applied in the CASTING DEPARTMENT to Job Leaf-118 is closest to Note: For interim calculations, use 5 decimal places; ROUND- UP final answer to a whole number

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