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: Machine-hours Direct labor-hours Machining Customizing 16,000 11,000 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 60 The estimated total manufacturing overhead for the Customizing Department is closest to: O $40,950 O $19,800 O $56,400 O $76,200