Esentrout 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: Customizing 21,000 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour Machining 15,000 10,000 $69,000 $ 1.20 $32,800 $ 4.10 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 Customizing 70 20 50 20 The estimated total manufacturing overhead for the Machining Department is closest to