Meral 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 (PH) 5,000 5,000 10,000 Estimated total fixed manufacturing overhead cost $ 28,000 $ 10,500 $ 38,500 Estimated variable manufacturing overhead cost $ 1.80 $ 2.60 per MH During the most recent month, the company started and completed twojobs-Job Band Job L. There were no beginning inventories. Data concerning those two jobs follow Job B Job L Forming machine-hours 3,400 1,600 Assembly machine 2,000 3,000 hours 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 is closest to Round your intermediate calculations to 2 decimal places.) Multiple Choice $32,670 0 534,560