Heroux Corporation has two manufacturing departments--Forming and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: 
During the most recent month, the company started and completed two jobs--Job A and Job H. There were no beginning inventories. Data concerning those two jobs follow:
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job A is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Franchisor
A business entity that grants the right to use its brand, products, and operational model to an individual or company (franchisee) in exchange for a fee.
Entrepreneurship
The act of creating, managing, and running a business venture in order to earn profit by taking various risks in the corporate world.
Startup
A new business venture in its early stages, typically characterized by innovation, fast growth, and a scalable business model.
Corporate Entrepreneurship
A process of creating new products, ventures, processes, or renewal within large organizations.
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