Prather Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The compa based its predetermined overhead rate for the current year on the following data: Total direct labor-hours 50,000 203Total fixed manufacturing overhead cost $285,000 3.80 Variable manufacturing overhead per direct labor-hour Recently, Job P513 was completed with the following characteristics Number of units in the job Total direct labor-hours Direct materials Direct labor cost 10 20 $710 $500 The estimated total manufacturing overhead is closest to: Multiple Choice