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 Assembly Machine-hours 16,000 15,000 Direct labor-hours 2,000 6,000 Total fixed manufacturing overhead cost 102,400 55,200 Variable manufacturing overhead per machine-hour 2.30 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: Forming Assembly 70 20 Job T924: Machine-hours Direct labor-hours Direct materials Direct labor cost 30 40 $ 870 $ 385 $ 630 $ 840 The estimated total manufacturing overhead for the Assembly Department is closest to: A) $27,000 B) $55,200 C) $82,200 D) $47,700