TB MC Qu. 2-132 Lupo Corporation uses a job-order costing .... 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: Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 33,000 $660.000 $ 6.00 Recently, Job T687 was completed with the following characteristics Tumber of units in the job Total machine-hours Direct materials Direct labor cost 10 40 $ 715 $1,430 The amount of overhead applied to Job T6B7 is closest to