Walsh Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost 50,000 $ 285,000 Variable manufacturing overhead per direct labor-hour $ 3.80 Recently, Job P513 was completed with the following characteristics: Number of units in the job Total direct labor-hours 10 20 Direct materials $ 710 Direct labor cost $ 500 The estimated total manufacturing overhead is closest to: Select one: a. $475,000 O b. $190,000 . $285,000 Od. $285,004