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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

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 31,400
Total fixed manufacturing overhead cost $ 219,800
Variable manufacturing overhead per machine-hour $ 4.00

Recently, Job T687 was completed with the following characteristics:

Number of units in the job 10
Total machine-hours 20
Direct materials $ 580
Direct labor cost $ 1,160

The amount of overhead applied to Job T687 is closest to:

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