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Garza Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Departments predetermined overhead rate is based on machine-hours and the Customizing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

	Casting		Customizing
Machine-hours		14,000		24,000
Direct labor-hours		17,000		9,000
Total fixed manufacturing overhead cost	$	63,000	$	27,000
Variable manufacturing overhead per machine-hour	$	1.40
Variable manufacturing overhead per direct labor-hour			$	3.30

The estimated total manufacturing overhead for the Customizing Department is closest to: