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 0.58.16 Total fixed manufacturing overhead cost 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 50,000 $ 285,000 $ 3.80