Eisentrout Corporation has two production departments, Machining and Customizing. The company uses ajob-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 ofthe current year, the company had made the following estimates: Machining Customizing 27,000 Machine-hours 26,000 Direct labor-hours 18,000 2,000 $153,400 $11,600 Total fixed manufacturing overhead cost variable manufacturing overhead per machine- 1.40 hour Variable manufacturing overhead per direct 3.20 labor-hour During the current month the company started and finished Job T272. The following data were recorded for this job: Job T272 Customizing Machining Machine-hour 40 10 Direct labor-hours 30 40 The estimated total manufacturing overhead for the Machining Department is closest to