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 Departments predetermined overhead rate is based on machine-hours and the Customizing Departments 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		23,000		21,000
Direct labor-hours		15,000		2,000
Total fixed manufacturing overhead cost	$	89,700	$	6,200
Variable manufacturing overhead per machine-hour	$	1.50
Variable manufacturing overhead per direct labor-hour			$	4.10

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

Multiple Choice:

• $14,400

• $6,200

• $151,200

• $8,200