Dehner 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: 
Recently, Job P951 was completed with the following characteristics:
The amount of overhead applied to Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Early Death
Premature mortality typically referring to death that occurs before the average age of death in a certain population.
Highly Self-Controlled
Refers to an individual's ability to regulate their emotions, thoughts, and behaviors in order to achieve long-term goals.
Type B Personalities
Describes individuals who are generally laid-back, less stressed, and more adaptable to change.
Religiously Active
Participation in religious activities or practices with consistency and dedication.
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