Marioni Corporation Has Two Manufacturing Departments--Forming and Assembly

Multiple Choice

Marioni Corporation has two manufacturing departments--Forming and Assembly.The company used the following data at the beginning of the year to calculate predetermined overhead rates:
During the most recent month,the company started and completed two jobs--Job B and Job H.There were no beginning inventories.Data concerning those two jobs follow:
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 B is closest to:

A) $6,720
B) $33,600
C) $40,320
D) $39,480