Yellow Company utilizes a normal costing system to determine the cost of the two products it manufactures Machine hours is used as the allocation base (cost driver) for manufacturing overhead as the most significant component of its overhead cost pool is depreciation on equipment and the manufacturing buildings Budgeted amounts for the upcoming current period related to the company's two manufacturing departments and actual results for the period for the two products it manufactures is as given in the two tables below. Budgeted amount Assembly Department Finishing Department 5,500 3,500 Machine hours (MH) Fixed overhead cost Variable overhead cost $55,000 $5,500 $17,500 $5,250 Actual machine hours used Product Assembly Department Finishing Department Widget 3,000 2.000 Gadget 2,200 1,600 If Yellow Company uses departmental OH application rates and Job Smith was for 30 units of Product Widget, calculate the total amount of OH applied to Job Smith given the following (round your answer to the nearest dollar) Department Job Smith (actual machine houts incurred 40 20 Assembly Finishing