Morataya Corporation has two manufacturing departments-Machining and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Machining Assembly 7,000 Total Estimated total machine-hours (MHs) 3,000 $6,600 $45,800 10,000 Estimated total fixed manufacturing overhead cost $39,200 Estimated variable manufacturing overhead cost $ 1.90 $ 2.10 per MH During the most recent month, the company started and completed two jobs-Job B and Job G. There were no beginning inventories. Data concerning those two jobs follow: Job B Job G Direct materials $14,800 $8,300 Direct labor cost $22,000 $8,900 Machining machine-hours Assembly machine-hours 4,800 2,200 1,800 1,200 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job B is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $31,392 $39,240 $7,848 $27,480