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 Direct labor-hours 25,000 17,000 10,000 Total fixed manufacturing overhead cost $135,000 7,000 $28,700 Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour $ 1.20 $ 4.70 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 Customizing 40 20 60 The estimated total manufacturing overhead for the Machining Department is closest to: