Sanderlin Corporation has two manufacturing departments--Machining and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Machining Finishing Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 26,500 $ 13,500 $ 40,000
Estimated variable manufacturing overhead cost per MH $ 2.00 $ 3.00
During the most recent month, the company started and completed two jobs--Job C and Job L. There were no beginning inventories. Data concerning those two jobs follow:

Job C Job L
Direct materials $ 12,500 $ 8,200
Direct labor cost $ 20,200 $ 6,400
Machining machine-hours 3,400 1,600
Finishing machine-hours 2,000 3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. The manufacturing overhead applied to Job L is closest to: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-06-28, 2017-08-01

A. $29,900

B. $11,680

C. $28,780

D. $17,100