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 Department$$s predetermined overhead rate is based on machine$-$hours and the Customizing Department$$s 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 $ $1\mathrm{.}80$

Variable manufacturing overhead per direct labor$-$hour $ $3\mathrm{.}50$

During the current month the company started and finished Job T$138.$ The following data were recorded for this job:

Job T$138$: Casting Customizing

Machine$-$hours $8060$

Direct labor$-$hours $1580$

The amount of overhead applied in the Customizing Department to Job T$138$ is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$$1,128\mathrm{.}00$

$$108,570\mathrm{.}00$

$$528\mathrm{.}00$

$$1,056\mathrm{.}00$