Norris Roundhouse Enterprises makes custom sheds. During the first month of operations, four sheds were produced. As of the end of the first month, the following costs had been incurred: Job Direct materials Overhead Direct labor hours Direct labor #1 101 200 $ 3,500 $ 3,000 102 250 $ 2,500 $ 4,000 103 300 $ 3,000 $ 5,000 104 150 $ 1,500 $ 2,500 Assume the company allocates manufacturing overhead on the basis of direct labor hours using a rate of $30.00 per direct labor hour. Calculate the amount of overhead to apply to job 101