Kavin Corporation uses a predetermined overhead rate base on machine-hours that it recalculates at the beginning of each year. The company has provided the following data for the most recent year. 
The amount of manufacturing overhead that would have been applied to all jobs during the period is closest to:
Definitions:
Diversification
A risk management strategy that mixes a wide variety of investments within a portfolio.
Marketing Strategy
A comprehensive plan formulated by a business to achieve specific marketing goals and objectives.
New Customers
Individuals or organizations that have not previously purchased from a business, representing an opportunity for growth and expansion.
Unrelated Products
Products that have no significant connection or complementarity in use, production, or marketing to each other.
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