Panther Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the cur company had made the following estimates: Forming Assembly Machine-hours 12,000 15,000 Direct labor-hours 2,000 7,000 Total fixed manufacturing $ 138,000 $ 58,100 overhead cost Variable manufacturing $ 2.3 overhead per machine-hour Variable manufacturing overhead per direct labor- $ 3 hour During the current month the company started and finished Job A460. The following data were recorded for this job: Job A460: Forming Assembly Machine-hours Direct labor-hours 80 30 10 50 The amount of overhead applied in the Forming Department to Job A460 is closest to