Jeremy Corporation estimated manufacturing overhead costs for the year to be $510,000

Jeremy also estimated 9,000 machine hours and 3,000 direct labor hours for the year. It bases the predetermined overhead allocation rate on machine hours. On January 31, Job 25 was completed. It required 4 machine hours and 4 direct labor hours. What is the amount of manufacturing overhead allocated to the completed job? (Round your answer to the nearest dollar.)
A) $57
B) $453
C) $228
D) $680

C .C) Predetermined overhead allocation rate = Total estimated overhead costs / Total estimated quantity of the overhead allocation base
Predetermined overhead allocation rate = $510,000 / 9,000 machine hours = $57 per machine hour
Allocated manufacturing overhead cost = Predetermined overhead allocation rate x Actual quantity of the allocation base used by each job
Allocated manufacturing overhead cost = $57 x 4 machine hours = $228