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Business, 10.03.2020 04:45 KKHeffner02

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:

Forming Customizing Total
Estimated total machine-hours (MHs) 3,000 7,000 10,000
Estimated total fixed manufacturing overhead cost $16,500 $20,300 $36,800
Estimated variable manufacturing overhead cost per MH $1.70 $2.50

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:

Job A Job H
Direct materials $12,800 $6,700
Direct labor cost $24,300 $7,800
Forming machine-hours 2,000 1,000
Customizing machine-hours 2,800 4,200

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job H is closest to: (Round your intermediate calculations to 2 decimal places.)

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