Lupo Corporation uses a job-order costing system with a single plant wide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data

Total fixed manufacturing overhead cost $159,000

Total Machine hours 31,800

Variable manufacturing overhead per machine-hour $2.00

Job T687 was completed with the following characteristics

Number of units in 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

A. $210.00

B. $159.00

C. $297.60

D. $42.00