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 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 31,800 $159,000 $ 2.00 Recently, Job T687 was completed with the following characteristics: Number of units in the job Total machine-hours 10 30 Direct materials Direct labor cost $ 660 $1,320 The amount of overhead applied to Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)