Parido Corporation has two manufacturing departments--Casting and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Casting Assembly Total Estimated total machine-hours (MHs) 8,000 2,000 10,000 Estimated total fixed manufacturing overhead cost $ 44,000 $ 4,200 $ 48,200 Estimated variable manufacturing overhead cost per MH $ 1.90 $ 3.00 During the most recent month, the company started and completed two jobs--Job A and Job H. There were no beginning inventories. Data concerning those two jobs follow: Job A Job H Casting machine-hours 5,400 2,600 Assembly machine-hours 800 1,200 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job H is closest to: Note: Round your intermediate calculations to 2 decimal places.

Multiple Choice

$26,372

$18,044

$18,316

$8,328