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 28,000 12,000 Direct labor-hours 4,000 10,000 Total fixed manufacturing overhead cost $154,000 $39,000 Variable manufacturing overhead per machine-hour $2.00 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 Direct labor-hours 20 30 60 The estimated total manufacturing overhead for the Machining Department is closest to Multiple Choice O $154,000 O $56,000 $178,000 O $210,000