Norrison Manufacturing Company has two production departments, Fabrication and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Fabrication Department's predetermined overhead rate is based on machine-hours and the Finishing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Fabrication Finishing 19,000 22,000 19,000 $58,900 $1.60 2,000 $6,200 $4.40 During the current month the company started and finished Job 4298. The following data were recorded for this job: Job 4298: Machine-hours Direct labor-hours Fabrication Finishing 40 10 30 60 The estimated total manufacturing overhead for the Fabrication Department is closest to: