Barbeau 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 Departments predetermined overhead rate is based on machine-hours and the Customizing Departments 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 17,000 13,000 Direct labor-hours 2,000 5,000 Total fixed manufacturing overhead cost $ 119,000 $ 42,000 Variable manufacturing overhead per machine-hour $ 1.60 Variable manufacturing overhead per direct labor-hour $ 4.30 During the current month the company started and finished Job A492. The following data were recorded for this job: Job A492: Milling Customizing Machine-hours 90 20 Direct labor-hours 20 50 The estimated total manufacturing overhead for the Customizing Department is closest to: $33,853 $63,500 $42,000 $21,500