Washington Tool, Ino, a manufacturer of building tools divided its manufacturing process into two Departments - Machining and Finishing. The estimated overhead costs for the Machining and Finishing Departments were $260,000 and $430,000, respectively. The company produces two types of tools - Standard and Deluxe The Machining Department is mechanized, whereas the Finishing Department is labor-oriented. Job 301 incurred 600 actual labor hours for standard tools and 500 actus bor hours for the deluxe tool. Calculate the amount of the finishing department overhead to be applied to Job 301 using direct labor hours as the location base (Round Intermediate caldations to the nearest cont and round the final answer to the nearest dollar).

Machining Estimated Machine hours Finishing Estimated Labor hours Standard 2.800 1,800 4,600 4.200 6,600 Deluxe 10,800