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 16,000 14,000 $ 75, 200 $ 1.30 Customizing 13,000 3,000 $10,500 $ 4.40 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice $23,700 $10,500