Elsentrout 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 16,000 11,000 Direct labor-hours 2,000 6,000 Total fixed manufacturing overhead coat $104,000 $56,400 Variable manufacturing overhead per machine $ 2.10 hour Variable manufacturing overhead per direct 3.30 labor-hour During the current month the company started and finished Job T272. The following data were recorded for this job: Job T272 Machine-hours Direct labor-hours Machining 60 10 Customizing 30 60 The estimated total manufacturing overhead for the Machining Department is closest to: Multiple Choice $137,600