Morataya Corporation has two manufacturing departments--Machining 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 G. There were no beginning inventories. Data concerning those two jobs follow:
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: (Round your intermediate calculations to 2 decimal places.)

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

First, we need to calculate the predetermined overhead rate for the entire company using the given data:
Predetermined overhead rate = Total estimated manufacturing overhead cost / Total estimated machine-hours
Predetermined overhead rate = ($246,400 + $72,800) / (8,000 + 5,200)
Predetermined overhead rate = $319,200 / 13,200
Predetermined overhead rate = $24.24 per machine-hour

Next, we need to calculate the amount of manufacturing overhead applied to each job using the predetermined overhead rate and the actual machine-hours used for each job.

For Job B:
Manufacturing overhead applied = Predetermined overhead rate x Actual machine-hours used
Manufacturing overhead applied = $24.24 x 1,320
Manufacturing overhead applied = $31,996.80
Therefore, the closest answer is A) $31,392.

For Job G:
Manufacturing overhead applied = Predetermined overhead rate x Actual machine-hours used
Manufacturing overhead applied = $24.24 x 800
Manufacturing overhead applied = $19,392

The total manufacturing overhead applied to both jobs is:
Total manufacturing overhead applied = $31,996.80 + $19,392
Total manufacturing overhead applied = $51,388.80

Therefore, the amount of manufacturing overhead applied to Job B is closest to $31,392, and the best choice is C) $39,240 as this is the closest given option to the actual amount applied.