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 $18,00014,000$

Direct labor$-$hours $2,0007,000$

Total fixed manufacturing overhead cost $ $124,200$ $ $68,600$

Variable manufacturing overhead per machine$-$hour $ $1\mathrm{.}90$

Variable manufacturing overhead per direct labor$-$hour $ $3\mathrm{.}80$

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 $7030$

Direct labor$-$hours $1060$

The amount of overhead applied in the Customizing Department to Job T$138$ is closest to:Machine$-$hours

Direct labor$-$hours

Total fixed manufacturing overhead cost

Variable manufacturing overhead per machine$-$hour

Variable manufacturing overhead per direct labor$-$hour

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

Job T$138$:

Machine$-$hours

Direct labor$-$hours

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

Multiple Choice

$$588\mathrm{.}00$

$$95,200\mathrm{.}00$

$$816\mathrm{.}00$