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:
Extinction
Extinction in psychology refers to the diminishing of a conditioned response when the reinforcement is withheld; in biology, it pertains to the disappearance of species.
Conditioned Response
The learned response to a previously neutral stimulus that has been repeatedly presented along with an unconditioned stimulus.
Preparedness
The state of being readily equipped or in a state of readiness to confront and deal with various situations or challenges.
Survival Value
The extent to which a trait or behavior increases an organism's chances of surviving and reproducing in its environment.
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