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:

CastingCustomizingMachine-hours14,00024,000Direct labor-hours17,0009,000Total fixed manufacturing overhead cost$ 63,000$ 27,000Variable manufacturing overhead per machine-hour$ 1.40Variable manufacturing overhead per direct labor-hour$ 3.30

The estimated total manufacturing overhead for the Customizing Department is closest to: