Walsh 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 total fixed manufacturing overhead cost of $462,000, variable manufacturing overhead of $2.20 per machine-hour, and 60,000 machine-hours. The company has provided the following data concerning Job X455 which was recently completed: Number of units in the job Total machine-hours Direct materials 20 80 $940 Direct labor cost $2,240 The amount of overhead applied to Job X455 is closest to: Select one: O a. $176 O b. $616 O c. $792 O d. $968