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 23,000 26,000 Direct labor-hours 9,000 10,000 Total fixed manufacturing overhead cost $ 82,800 $ 39,000 Variable manufacturing overhead per machine-hour $1.30 Variable manufacturing overhead per direct labor-hour $ 3.70 During the current month the company started and finished Job T272. The following data were recorded for this job: Machining Customizing Job T2721 Machine-hours Direct labor-hours 60 60 10 50 The estimated total manufacturing overhead for the Machining Department is closest to