Prather Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 50,000 $ 285,000 S 3.80 Recently, Job P513 was completed with the following characteristics: 20 Number of units in the job Total direct labor-hours Direct materials Direct labor cost $ 710 500 The amount of overhead applied to Job P513 is closest to: A) $76 B) 5190 C) $266 D) S114 The total job cost for Job P513 is closest to: A) $690 B) 8900 C) $1,400 D) $1,210