Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours.The amount of manufacturing overhead applied to Job B is closest to:

A) $31,392
B) $27,480
C) $39,240
D) $7,848

Predetermined Manufacturing Overhead

An estimated overhead rate calculated before the accounting period begins, used to allocate manufacturing overhead costs to products.

Machine-hours

A measure of production time, used in cost accounting, representing the hours that a machine operates.