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 22,000 4,000 $99,000 $ 1.10 Customizing 15,000 3,000 $ 9,900 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour $ 3.20 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice $111,800 $9,600 O $19,500 $9.900 O