Quintera Manufacturing has two production departments, Molding and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Molding 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 Holding Finishing 17,600 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour 14,600 6,200 $88,000 7,300 569,350 $3.00 $5.90 During the current month the company started and finished Job 9-145. The following data were recorded for this job Job 9-1451 Machine-hours Direct labor-hours Holding Finishing 30 90 The amount of overhead applied in the Finishing Department to Job 9-145 is closest to: (Round your Intermediate calculations to 2 decimal places) Mule Choice $310.50 $112,420.00 $639.00- $1.386.00