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:
Multicultural Ideology
A worldview in which different cultural identities and viewpoints are acknowledged and appreciated.
Celebrate Diversity
The act of recognizing, respecting, and valuing differences among individuals in terms of ethnicity, gender, age, national origin, disability, sexual orientation, education, and religion.
Ignore Differences
The deliberate or unintentional refusal to recognize or acknowledge variations between entities or pieces of information.
Common Ingroup Identity
A recategorizing of members of two or more distinct groups into a single, overarching group.
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