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 Forming Assembly Machine-hours 20.000 15,600 Direct labor-hours 2,000 7,000 Total fixed manufacturing overhead cost $138,000 $58, 100 Variable manufacturing overhead per machine-hour $ 2.30 Variable manufacturing overhead per direct labor-hour $ 3.00 During the current month the company started and finished Job A460. The following data were recorded for this job: Job A460 Forming Assembly Machine-hours Direct labor-hours 80 30 10 50 The amount of overhead applied in the Assembly Department to Job A460 is closest to: (Round your intermediate calculations to 2 decimal places.) $415.00 $150.00 $565.00 $79,100.00