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

Machine$-$hours $30,00012,000$

Direct labor$-$hours $9,00010,000$

Total fixed manufacturing overhead cost $ $135,000$ $ $47,000$

Variable manufacturing overhead per machine$-$hour $ $1\mathrm{.}90$

Variable manufacturing overhead per direct labor$-$hour $ $4\mathrm{.}70$

The estimated total manufacturing overhead for the Customizing Department is closest to:

Multiple Choice

$$177,300$

$$94,000$

$$47,000$

$$47,000$