Hardigree Corporation has two production departments, Machining and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining 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: Machining Customizing Machine-hours 28.000 12.000 Direct labor-hours 4000 10,000 Total fixed manufacturing overhead cost $154,000 $39.000 Variable manufacturing overhead per machine-hour $ 2.00 Variable manufacturing overhead per direct labor- $ 3.30 hour During the current month the company started and finished Job T272. The following data were recorded for this job: Job T272: Machine-hours Direct labor-hours Machining 60 60 Customizing 30 20 The estimated total manufacturing overhead for the Machining Department is closest to: $210,000 $56,000 O $154,000 O $178,000