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:

Casting Customizing

Machine$-$hours $25,00024,000$

Direct labor$-$hours $7,0007,000$

Total fixed manufacturing overhead cost $ $145,000$ $ $35,000$

Variable manufacturing overhead per machine$-$hour $ $1\mathrm{.}10$

Variable manufacturing overhead per direct labor$-$hour $ $3\mathrm{.}20$

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

Multiple Choice

$$167,400$

$$22,400$

$$57,400$

$$35,000$