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 26,000 20,000 $119,600 $ 1.50 Customizing 29,000 4,000 $12,000 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine- hour Variable manufacturing overhead per direct labor-hour $ 3.00 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice 0 $24,000 0 O $52,000 0 $179,500 0 $12,000