Deloria Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Assembly 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 T288. The following data were recorded for this job:
The estimated total manufacturing overhead for the Assembly Department is closest to:
Definitions:
Agency Costs
Expenses related to resolving conflicts of interest between company managers and shareholders.
Employee Empowerment
The delegation of greater decision rights to members of the organization.
Decision Rights
The rights or authority to make decisions within an organization, often delineated by roles or levels within the organizational structure.
Transactions Costs
Expenses incurred when buying or selling goods or services, including search, bargaining, and enforcement costs.
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