MNO Corporation as a job-order costing system with a predetermined overhead tate based on direct labor hours. The company bones predetermined overed rate for the current year on the following data 50,000 $285,000 Total estimated direct labor-hours Total estimated fixed manufacturing overhead cost Estimated variable manufacturing overhead per direct labor hour 3.10 $ Recently, Job P123 was completed with the following characteristics Total actual direct labor-hours Direct materials Direct labor cost 20 $710 $500 The amount of overhead applied to Job P123 is closest to Round your intermediate calculations 10 2 decimal places) O C $114 $266 $190 O $76