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: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour Casting Customizing 15,000 21,000 11,000 $46,500 10,000 $38,000 $ 1.40 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice $91,600 $79,000 $41,000 $38,000 $ 4.10