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: Machine-hours (MH) Direct labor-hours (DLH) Casting 20,000 7,100 Customizing 16,400 9,000 Total Fixed MOH P 175,000 P 165,500 Variable MOH per MH Variable MOH per DLH P 2.50 P 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 Casting Machine-hours Customizing 700 500 Direct labor-hours 100 450 The TOTAL AMOUNT of Overhead Applied to Job Leaf-118 is closest to P Note: For interim calculations, use 5 decimal places; ROUND-UP final answer to a whole number, M o F2 RO F3 sua 000