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 30,000 12,000 Direct labor-hours 9,000 10,000 $47,000 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine- $135,000 $ 1.90 hour Variable manuf acturing overhead per direct 4.70 labor-hour The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice $177,300 $47000 $47000 $94.000