Bolander Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: 
Recently, Job M825 was completed with the following characteristics:
The amount of overhead applied to Job M825 is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Project Deadlines
The specified dates by which a project or its components must be completed and delivered.
Chief Executive Officer
The highest-ranking executive in a company, responsible for making major corporate decisions and managing overall operations.
Research and Development
The innovation process in industries that involves the investigation of new ideas and the development of new products or processes.
Power and Authority
The capacity to influence or control the behavior of others, often backed by recognized social or legal standards.
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