Kalp Corporation has two production departments, Machining and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining Departments predetermined overhead rate is based on machine-hours and the Finishing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

	Machining		Finishing
Machine-hours		19,000		12,000
Direct labor-hours		2,000		8,000
Total fixed manufacturing overhead cost	$	136,800	$	69,600
Variable manufacturing overhead per machine-hour	$	1.80
Variable manufacturing overhead per direct labor-hour			$	3.20

During the current month the company started and finished Job K928. The following data were recorded for this job:

Job K928:	Machining		Finishing
Machine-hours		90		10
Direct labor-hours		30		50
Direct materials	$	775	$	415
Direct labor cost	$	630	$	1,050

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

		$136,800
		$34,200
		$171,000
		$359,100