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 Departments predetermined overhead rate is based on machine-hours and the Customizing Departments 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		26,000		27,000
Direct labor-hours		18,000		2,000
Total fixed manufacturing overhead cost	$	153,400	$	11,600
Variable manufacturing overhead per machine-hour	$	1.40
Variable manufacturing overhead per direct labor-hour			$	3.20

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		40		10
Direct labor-hours		40		30

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

rev: 02_12_2018_QC_CS-117862

Multiple Choice

a.$189,800

b.$153,400

c.$36,400

d.$191,200