Lupo Corporation 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	31,800
Total fixed manufacturing overhead cost	$ 159,000
Variable manufacturing overhead per machine-hour	$ 2

Recently, Job T687 was completed with the following characteristics:

Number of units in the job	10
Total machine-hours	30
Direct materials	$ 660
Direct labor cost	$ 1,320

The amount of overhead applied to Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)

A. $210.00

B. $159.00

C. $297.60

D. $42.00