Garza Corporation has two production departments Casting and Customing The company uses a job-order costing system and computes a preactemmed overhead une each production department The Caning Dep predetermined overhead rate is based on machine-hours and the Customing Departments pratened ved eis based on ect bor hours At the beginning of the cument year the company had made the ti estimates Machine-hours Direct labor-hours Casting 30,000 Customizing 12,000 10,000 5135,000 $47,000 51.90 Variable manufacturing overhead per direct labor-hour 54.70 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour The estimated total manufacturing overhead for the Customizing Department is cosest to Maple C