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		50,000
Total fixed manufacturing overhead cost	$	285,000
Variable manufacturing overhead per direct labor-hour	$	3.80

Recently, Job P513 was completed with the following characteristics:

Number of units in the job		10
Total direct labor-hours		20
Direct materials	$	710
Direct labor cost	$	500

The amount of overhead applied to Job P513 is closest to: (Round your intermediate calculations to 2 decimal places.)

$76 $190 $266 $114