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 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Casting 15,000 11,000 $46,500 $ 1.40 Customizing 21,000 10,000 $38,000 $ 4.10 The estimated total manufacturing overhead for the Customizing Department is closest to The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice $38,000 $41,000 $91,600 $79,000