Garza Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting 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: Casting Customizing Machine-hours 29,000 10,000 Direct labor-hours 19,000 9,000 Total fixed manufacturing overhead cost $ 118,900 $ 39,600 Variable manufacturing overhead per machine-hour $ 1.00 Variable manufacturing overhead per direct labor-hour $ 3.20 The estimated total manufacturing overhead for the Customizing Department is closest to