Marioni 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:

	Forming		Assembly		Total
Estimated total machine-hours (MHs)		7,000		3,000		10,000
Estimated total fixed manufacturing overhead cost	$	37,100	$	9,000	$	46,100
Estimated variable manufacturing overhead cost per MH	$	1.70	$	2.60

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

	Job B		Job H
Forming machine-hours	4,800		2,200
Assembly machine-hours	1,200		1,800

Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. The manufacturing overhead applied to Job B is closest to: (Round your intermediate calculations to 2 decimal places.)

A) $33,600

B) $39,480

C) $6,720

D) $40,320