Ahlheim Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Assembly 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: Forming 16,000 2,000 $102,40e $ 2.30 Assembly 15,900 6,900 $55,200 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour $ 4.50 During the current month the company started and finished Job T924. The following data were recorded for this job Job T924: Machine-hours Direct labor-hours Direct materials Direct labor cost Assembly Forming 70 30 $ 870 $ 630 20 40 385 $ 840 The estimated total manufacturing overhead for the Forming Department is closest to: Multiple Choice $36,800 $102,400 $309,867 $139,200