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-h the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company 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 ces The estimated total manufacturing overhead for the Customizing Department is closest to: Casting 23,000 16,000 $ 105,800 Customizing 23,000 2,000 $ 8,600 $ 1.70 $ 3.10