34 2 Eisentrout Corporation has two production departments, Machining and Customizing. The company uses a job order costing system and computes a predetermined overhead rate in each production department. The Machining 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: Machining Customizing Machine-hours 25,000 16,000 Direct labor-hours 3,000 8,000 Total fixed manufacturing overhead coat $100,000 $32,000 Variable manufacturing overhead per nachine $ 1.50 hoor Variable manufacturing overhead per direct $ 3.50 labor-hour During the current month the company started and finished Job T272. The following data were recorded for this job: Job 72721 Machining Customizing Machine-hours Direct labor 20 hours The estimated total manufacturing overhead for the Machining Department is closest to: Multiple Choice $124,000 0 $100,000 $137,500 $37,500