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: Casting Customizing 30,000 12,000 9,000 $135,000 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour $ Variable manufacturing overhead per direct labor-hour 1.90 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice $177,300 $47,000 $94,000 C $47,000 10,000 $47,000 $ 4.70