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13) 13) Lupo Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: 32,800 $164,000 $5 Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Recently, Job T687 was completed with the following characteristics: Number of units in the job Total machine-hours Direct materials Direct labor cost 10 30 $745 $1490 The amount of overhead applied to Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.) A) $401.40 B) S300.00 C) $164.00 D) $60.00