^{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 17,800 13,800 Direct labor-hours 5,800 6,900 Total fixed manufacturing overhead cost $ 122,820 $ 75,900 Variable manufacturing overhead per machine-hour $ 2.50 Variable manufacturing overhead per direct labor-hour $ 4.90}

^{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 60 40 Direct labor-hours 9 60}

^{The amount of overhead applied in the Customizing Department to Job T138 is closest to: (Round your intermediate calculations to 2 decimal places.)}

^{Garrison 16e Rechecks 2017-06-22, 2017-08-01}

^{Multiple Choice}

^{a $109,710.00 b $832.00 c $954.00 d $416.00}