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 Departments predetermined overhead rate is based on machine-hours and the Customizing Departments 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 26,000 24,000 Direct labor-hours 15,000 10,000 Total fixed manufacturing overhead cost $ 140,400 $ 41,000 Variable manufacturing overhead per machine-hour $ 1.80 Variable manufacturing overhead per direct labor-hour $ 4.60 The estimated total manufacturing overhead for the Customizing Department is closest to:

Chec 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: Customizing 24, eee Casting 26,eee 15, eee $140,400 $ 1.80 10, eee Machine-hours Direct labor-hours Total fixed manufacturing overhead cost variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour $41,00 $ 4.60 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice $209,400 $46,000 o $87.000 O $41000