Garza Corpotation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overheod rate in ench production department. The Costing Deportment's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-fiours. At the beginning of the currentyear, the campany had made the following estimates: The estimated total manufacturing overhead for the Customizing Department fi closest to: Mutiple Choice $27,300 $30.800