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: During the current month the company started and finished Job T272. The following data were recorded for this job: The predetermined overhead rate for the Customizing Department is closest to: The predetermined overhead rate for the Customizing Department is closest to: Multiple Choice $4.76 per direct labor-hour $12.70 per direct labor-hour $3.30 per direct labor-hour $9.40 per direct labor-hour