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	32,300
Total fixed manufacturing overhead cost	$581,400
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	40
Direct materials	$630
Direct labor cost	$1,260

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

Multiple Choice

• $160.00

• $581.40

• $800.00

• $907.60