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 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:

	Machining		Customizing
Machine-hours		12,000		16,000
Direct labor-hours		7,000		6,000
Total fixed manufacturing overhead cost	$	37,200	$	30,600
Variable manufacturing overhead per machine-hour	$	1.50
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		40		30
Direct labor-hours		20		30

The estimated total manufacturing overhead for the Machining Department is closest to:

Multiple Choice

A. $61,200

B. $37,200

C. $55,200

D.$18,000