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:

CastingCustomizingMachine-hours20,00013,000Direct labor-hours1,0007,000Total fixed manufacturing overhead cost$152,000$68,600Variable manufacturing overhead per machine-hour$2.10Variable manufacturing overhead per direct labor-hour$4.30

The predetermined overhead rate for the Casting Department is closest to: