Hultquist Corporation has two manufacturing departments--Forming and Customizing. The company used the following data at the beginning of the period to calculate predetermined overhead rates:

Forming Customizing Total
Estimated total machine-hours (MHs) 7,000 3,000 10,000
Estimated total fixed manufacturing/cost $25,900 $7,200 $33,100
Estimated variable manufacturing/cost per MH $2.50 $5.00
During the period, the company started and completed two jobs--Job C and Job L. Data concerning those two jobs follow:

Job C Job L
Direct materials $ 16,900 $ 10,300
Direct labor cost $ 23,600 $ 10,600
Forming machine-hours 1,250 2,000
Customizing machine-hours 1,250 500

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job C is closest to: (Round your intermediate calculations to 2 decimal places.)