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 23,000 16,000 $ 105,800 Customizing $ 1.70 23,000 2,000 $ 8,600 $ 3.10 The estimated total manufacturing overhead for the Customizing Department is closest to.