20 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 Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: 8 01:46:40 Casting 23,000 15,000 $89,700 $ 1.50 Customizing 21,000 2,000 $ 6,200 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour $ 4.10 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice O $151,200 $8,200 O $14.400 O $6,200