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

A) $28,208
B) $18,748
C) $12,464
D) $15,744

Predetermined Manufacturing Overhead Rate

An estimated rate used to assign manufacturing overhead costs to products or job orders, calculated before the periods begins based on expected annual overhead costs and activity levels.

Manufacturing Overhead

All indirect manufacturing costs, including costs related to running the production facility but not directly linked to individual products.

Machine-Hours

A measure of the amount of time machines are used in the production process, often utilized as an allocation base for applying overhead costs to products.