Vanliere Corporation has two production departments, Machining and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine-hours and the Finishing 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 Machining 19,000 3,000 $138,700 $ 1.99 Finishing 11,000 6,000 $52,800 $ 3.80 During the current month the company started and finished Job A803. The following data were recorded for this job Job A803: Machine-hours Direct labor-hours Machining 90 20 Finishing 20 60 The amount of overhead applied in the Machining Department to Job A803 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice S174 80000 82800 S200 517100