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Mahon Corporation has two production departments, Casting and Customizing. The company uses a job - order costing system and computes a predetermined overhead rate in

Mahon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Departments predetermined overhead rate is based on machine-hours and the Customizing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:
Casting Customizing
Machine-hours 19,40015,400
Direct labor-hours 6,5007,700
Total fixed manufacturing overhead cost $ 120,280 $ 81,620
Variable manufacturing overhead per machine-hour $ 1.80
Variable manufacturing overhead per direct labor-hour $ 3.50
During the current month the company started and finished Job T138. The following data were recorded for this job:
Job T138: Casting Customizing
Machine-hours 8060
Direct labor-hours 1580
The amount of overhead applied in the Customizing Department to Job T138 is closest to: (Round your intermediate calculations to 2 decimal places.)

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