8) Tally Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling 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: Milling Customizing Machine-hours Direct labor-hours 17,000 1,000 12,000 9,000 Total fixed manufacturing overhead cost S 112,200 81,000 Variable manufacturing overhead per machine-hour S 1.70 Variable manufacturing overhead per direct labor-hour During the current month the company started and finished Job T898. The following data were recorded for this job: Job T898: Machine-hours Direct labor-hours Milling Customizing 80 30 20 50 The estimated total manufacturing overhead for the Milling Department is closest to: A) $240,833 B) S141,100 C) $28,900 D) $112.200 4.30