Barbeau Corporation has two production departments, Milling and Customizing The company uses a job-order costing system and computer predetermined overhead rate in each production department. The Miling 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 ng Customing Machine-hour 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 ob 1931 Hing Customizing Machine-hours 90 20 Direct labor-hours 20 50 The estimated total manufacturing overhead for the Customizing Department is closest to