What would this be?

Kalp Corporation thas 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 overheod rate is based on direct labor-hours. At the beginning of the current yeor, the company had mede the following estimates During the current month the company started and finished Job k928. The following data wete recorded for this job The amount of overhead appled in the Machining Department to Job K928 is closest to