predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine- hours and the Finishing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates yachining rinishing 19,00012,000 2,000 8,000 136,800 $69,600 80 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour $ 3.20 Ouring the current month the company stonted and finished Job K928.The following dota were recorded for this job Machining Pinishing 10 Job K928 Machine-hours 90 50 30 775 5630 Direct labor-hours Direct materials $415 $1,050 Direct labor cost The amount of overhead applied in the Machining Department to Job K928 is closest to