Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system…

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:

Milling
Customizing

Machine-hours

18,000

13,000

Direct labor-hours

4,000

7,000

Total fixed manufacturing overhead cost
$
113,400
$
64,400

Variable manufacturing overhead per machine-hour
$
1.60

Variable manufacturing overhead per direct labor-hour

$
3.90

During the current month the company started and finished Job
A319. The following data were recorded for this job:

Job A319:
Milling
Customizing

Machine-hours

60

10

Direct labor-hours

20

60

Direct materials
$
655
$
305

Direct labor cost
$
400
$
1,200

The amount of overhead applied in the Milling Department to Job
A319 is closest to:
142200.00
552.00
96.00
474.00