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		26,000		29,000
Direct labor-hours		20,000		4,000
Total fixed manufacturing overhead cost	$	119,600	$	12,000
Variable manufacturing overhead per machine-hour	$	1.50
Variable manufacturing overhead per direct labor-hour			$	3.00

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