isentrout Corporation has two production departments, Machining and Customizing. The company uses a job-order costing ystem 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 abor-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 Machining 28,000 4,000 $86,800 $ 1.50 Customizing 11,000 3,000 $12,000 $ 4.70 uring 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 Customizing 70 20 20 30 The estimated total manufacturing overhead for the Machining Department is closest to