Multiple Choice

$135

$140

$415

$275

Beans Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $162,000, variable manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor- hours. Recently, Job K818 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 10 50 $ 920 $1,400 The amount of overhead applied to Job K818 is closest to