Beans 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 total fixed manufacturing overhead cost of $162,000, variable manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently, Job K818 was completed with the following characteristics: 
The amount of overhead applied to Job K818 is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Call Provisions
Call provisions are clauses in bond contracts that allow the issuer the option to repay the bond before its maturity date under specific conditions.
Issuing Company
A company that offers its securities for sale to the public, typically through a stock exchange.
Market Interest Rates
The prevailing rates at which borrowers can obtain money from lenders in the market, influenced by supply and demand, inflation, and other economic factors.
High Interest Rate
An elevated level of interest rate which indicates the cost of borrowing money is high, often reflecting central bank policies or high inflation.
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