Huang Aerospace Corporation manufactures aviation control panels in two departments, Fabrication and Assembly. In the Fabrication department, Huang uses a predetermined overhead rate of $30 per machine-hour. In the Assembly department, Huang uses a predetermined overhead rate of $12 per direct labor-hour. During the current year, Job #X2984 incurred the following number of hours in each department: Fabrication Assembly Machine-hours: 40 12Direct labor-hours: 3 25What is the total amount of manufacturing overhead that Huang should have applied to Job #X2984 during the current year?a. $1,200b. $1,500c. $1,560d. $1,734