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 12,000 17,000 Direct labor-hours 2,000 7,000 Total fixed manufacturing overhead cost $ 61,200 $ 32,900 Variable manufacturing overhead per machine-hour $ 1.30 Variable manufacturing overhead per direct labor-hour $ 4.10

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 70 10 Direct labor-hours 50 30

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