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 29,000 9,000 $118,900 1.70 Customizing 25,000 5,000 $18,000 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine- hour Variable manufacturing over head per direct labor-hour $ $ 3.40 The estimated total manufacturing overhead for the Customizing Department is closest to Multiple Choice $18.000 $35,000 $17,000 O $149.500