Stoke 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: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Job A460: Machine-hours Direct labor-hours Forming 20,000 2,000 $ Forming 80 30 138,000 $ 2.30 During the current month the company started and finished Job A460. The following data were recorded for this job Assembly 15,000 7,000 $ 58,100 Assembly 10 50 What is the amount of overhead applied in the Forming Department to Job A460? 3.00