Lueckenhoff Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $497,000, variable manufacturing overhead of $2.40 per direct labor-hour, and 70,000 direct labor-hours. The company has provided the following data concerning Job T498 which was recently completed: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 40 80 $ 950 $ 2,720 The estimated total manufacturing overhead is closest to: Multiple Choice $665.000 O $497,000 O $168,000 $497,002 O