Ronson Corporation has two manufacturing departments--Casting and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

	Casting		Customizing		Total
Estimated total machine-hours (MHs)		5,000		5,000		10,000
Estimated total fixed manufacturing overhead cost	$	27,500	$	10,500	$	38,000
Estimated variable manufacturing overhead cost per MH	$	1.70	$	2.60

During the most recent month, the company started and completed two jobs--Job C and Job G. There were no beginning inventories. Data concerning those two jobs follow:

	Job C		Job G
Direct materials	$	10,600	$	6,800
Direct labor cost	$	23,700	$	7,900
Casting machine-hours		3,400		1,600
Customizing machine-hours		2,000		3,000

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job C is closest to: (Round your intermediate calculations to 2 decimal places.)

a. $32,130

b. $11,900

c. $20,230

d. $20,520

(please show how to do with formula and steps thank you)