Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Customizing 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 A319. The following data were recorded for this job:
The amount of overhead applied in the Milling Department to Job A319 is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Long Call
An options trading strategy where the investor purchases a call option with the belief that the underlying asset's price will increase.
Short Put
An options strategy where an investor sells a put option with the expectation that the market price of the underlying asset will rise.
Premium
An amount paid in excess of the nominal value or in addition to the standard cost, often associated with insurance policies or bonds.
Strip
A strategy in bond investing or a derivative trading term where a bond's interest payments and principal repayments are separated and sold as individual zero-coupon securities.
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