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 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: MillingCustomizingMachine$-$hours $17,00013,000$Direct labor$-$hours $2,0005,000$Total fixed manufacturing overhead cost$$119,000$$$42,000$Variable manufacturing overhead per machine$-$hour$$1\mathrm{.}60$ Variable manufacturing overhead per direct labor$-$hour $$4\mathrm{.}30$ During the current month the company started and finished Job A$492.$ The following data were recorded for this job: Job A$492$:MillingCustomizingMachine$-$hours $9020$Direct labor$-$hours $2050$The estimated total manufacturing overhead for the Customizing Department is closest to: