Eisentrout Corporation has two production departments, Machining and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining 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:

Machining Customizing Machine-hours 16,000 11,000 Direct labor-hours 2,000 6,000 Total fixed manufacturing overhead cost $ 104,000 $ 56,400 Variable manufacturing overhead per machine-hour $ 2.10 Variable manufacturing overhead per direct labor-hour $ 3.30

During the current month the company started and finished Job T272. The following data were recorded for this job:

Job T272: Machining Customizing Machine-hours 60 30 Direct labor-hours 10 60The predetermined overhead rate for the Customizing Department is closest to: $12.70 per direct labor-hour $9.40 per direct labor-hour $4.76 per direct labor-hour $3.30 per direct labor-hour