Kalp Corporation has 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 overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: 
During the current month the company started and finished Job K928. The following data were recorded for this job:
The total amount of overhead applied in both departments to Job K928 is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Low Risk
Low risk describes investments or decisions that have a minimal chance of losing value or causing harm.
Insurance With Deductibles
A type of insurance policy where the policyholder is required to pay a specified amount of loss before the insurance coverage begins paying out.
Low-Risk Individuals
People who are considered to have a lower probability of experiencing adverse events or making claims, often used in the context of insurance underwriting and premium setting.
Co-payments
Fixed amounts paid by an insured person for receiving specific health care services, with the insurance covering the remainder of the costs.
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