4 Garze Corporation has two production departments Casting and Customizing. The company uses a jub-order costing system en corpues e predetermined overleed rate in each production department. The Cesting Depertient's predetermined overleediale is based on recline-hours and the Customizing Department's predetermined overheed rate is besed on directlebor tours. Al the beginning of the current year, the company had mede the following estimeles: Casting Custonizing Machine-hours 15,000 21.00 Direct labor-hours 11,000 19,000 Total fixed manufacturing overhead cost $46,500 $38,000 Variable nanufacturing overhead per machine- $ 1.48 hour Variable nanufacturing overhead per direct $ 4.10 labor-hour The estimated total manufacturing overhead for the Customizing Department is closest to Mitiple Chuic $21600 $41,000 $79.000 $3000