Sweeten Company had no jobs in progress at the beginning of January and no beginning inventories. It started only two jobs during January - job A and job B, Job A, consisting of 20 units, was completed and sold by the end of January, but job B was still incomplete. The company uses a plant-wide predetermined overhead rate based on direct labour hours. The following additional information is available for the company as a whole and for jobs A and B (all data and questions relate to the month of January): How much manufacturing overhead would be applied to Job 8 during the period? $5,160. $18,920. $3,540. $9,440. $13,760