Mundorf 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 (MS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Forning Assembly Total 9,000 1,000 10,000 $52,200 $2,400 $54,600 $ 2.00 $ 2.10 During the most recent month, the company started and completed two jobs Job B and Job H. There were no beginning inventories Data concerning those two jobs follow Forming machine-hours Assembly machine-hours Job B Job H 6,100 2,900 400 600 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