Marion Corporation has two manufacturing departments$--$Forming and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

During the most recent month, the company started and completed two jobs$--$Job B and Job H$.$ There were no beginning inventorles. Data concerning those two jobs follow:

Note: Round your Intermedlate calculations to $2$ decimal places.

Multiple Choice

$$40,320$

$$39\mathrm{.}480$

$$33,600$

$$6,720$