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: Molding Finishing Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour 18,000 6,800 $99,000 16,000 8,000 $88,000 $ 5.40 $ 2.70 During the current month the company started and finished Job 9-145. The following data were recorded for this job: Job 9-145: Machine-hours Direct labor-hours Molding 90 13 Finishing 60 70 The amount of overhead applied in the Finishing Department to Job 9-145 is closest to: (Round your intermediate calculations to 2 decimal places.)