Prather 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 P513 was completed with the following characteristics:
The amount of overhead applied to Job P513 is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Fixed Costs
Costs that do not change when the quantity of output changes during a particular time period.
Break-Even Default Rate
The rate of default at which a lender breaks even on a loan, neither earning a profit nor incurring a loss.
Monthly Interest Rate
The interest rate expressed as a monthly percentage, reflecting the cost of borrowing or the earnings on savings for one month.
Credit Policy
Guidelines that a company follows to determine credit terms for customers, which can affect the company's cash flow and bad debt levels.
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