Sivret 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:

Total machine-hours		80,000
Total fixed manufacturing overhead cost	$	624,000
Variable manufacturing overhead per machine-hour	$	3.10

Recently, Job M598 was completed with the following characteristics:

Number of units in the job		60
Total machine-hours		300
Direct materials	$	645
Direct labor cost	$	9,000

The amount of overhead applied to Job M598 is closest to:

		$930
		$4,200
		$2,340
		$3,270