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 Canting 16,000 11,000 $72,000 $ 1.40 Customizing 12,000 2,000 $ 8,600 Machine-hours Direct labor-hours Total fixed manufacturing overbead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour $ 3.50 The estimated total manufacturing overhead for the Customizing Department is closest to