Merati 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: Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Forming 5,000 $ 28,000 $ 1.80 Assembly 5,000 $ 10,500 $ 2.60 Total 10,000 $ 38,500 During the most recent month, the company started and completed two jobs Job Bond Job L. There were no beginning inventories. Dato concerning those two jobs follow: Forming machine-hours Assembly machine-hours Job B Job L 3,400 1,600 2,000 3,000 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 L is closest to (Round your intermediate calculations to 2 decimal places.) Multiple Choice O $14,100 $25,940 $11,840 $27,830