Malakan Corporation has two production departments, Machining and Finishing.The company uses a job-order costing system and computes a predetermined overhead rate in each production department.The Machining Department's predetermined overhead rate is based on machine-hours and the Finishing 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 K368.The following data were recorded for this job: 
The amount of overhead applied in the Machining Department to Job K368 is closest to:
Definitions:
Pay Less Attention
Act of giving reduced focus or importance to something, potentially leading to overlooking or ignoring it.
Indeterminate Cleavage
Type of cleavage characteristic of deuterostomes; during early cleavage each cell has the potential of developing into a complete embryo. Compare with determinate cleavage.
Deuterostomes
A major lineage of animals characterized by embryonic development where the anus forms before the mouth, including vertebrates and several other phyla.
Protostomes
A group of animals characterized by developing the mouth earlier than the anus during embryonic development, including invertebrates like mollusks and annelids.
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