S Corporation has two production departments, Forming and Assembly. The company uses a job$-$order costing system and computes a predetermined overhead rate in each production department. The Forming Department$$s predetermined overhead rate is based on machine$-$hours and the Assembly Department$$s predetermined overhead rate is based on direct labor$-$hours. At the beginning of the current year, the company had made the following estimates:

Forming Assembly

Machine$-$hours $20,00015,000$

Direct labor$-$hours $2,0007,000$

Total fixed manufacturing overhead cost $ $138,000$ $ $58,100$

Variable manufacturing overhead per machine$-$hour $ $2\mathrm{.}30$

Variable manufacturing overhead per direct labor$-$hour $ $3\mathrm{.}00$

During the current month the company started and finished Job A$460.$ The following data were recorded for this job:

Job A$460$: Forming Assembly

Machine$-$hours $8010$

Direct labor$-$hours $3050$

The amount of overhead applied in the Assembly Department to Job A$460$ is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$