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 machinehours and the Customizing Department's predetermined overhead rate is based on direct laborhours. At the beginning ofthe current year the company had made the following estimates: Casting Customizing Machinehours 39,999 12,999 Direct laborhours 9,999 19,999 Total 'Fixed manufacturing overhead cost $135,999 $47,999 Variable manufacturing overhead per machinehour $ 1.99 Variable manufacturing overhead per direct laborhour $ 1.79 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice 0 $1??,300 0 $47,000 0 $94,0 09 $43,000