Lakewood Industries operates two primary production areas$$Casting and Polishing. At the start of the fiscal year, the company gathered the following estimates to compute its departmental predetermined overhead rates:

Department

Casting

Polishing

Total

Estimated total machine$-$hours $($MHs$)$

$4,000$

$1,000$

$5,000$

Estimated total fixed manufacturing overhead cost

$$19,600$

$$2,400$

$$22,000$

Estimated variable manufacturing overhead cost per MH

$$1\mathrm{.}10$

$$2\mathrm{.}10$

During the latest month, Lakewood Industries initiated and concluded two projects$$Project Zeta and Project Omega. There were no initial inventories for these projects. The following data was recorded:

Project Zeta

Project Omega

Direct materials

$$13,600$

$$7,500$

Direct labor cost

$$20,700$

$$7,400$

Casting machine$-$hours

$2,700$

$1,300$

Polishing machine$-$hours

$400$

$600$

Assuming Lakewood Industries employs a unified predetermined manufacturing overhead rate based on machine$-$hours, the total manufacturing cost assigned to Project Omega is closest to:

Note: Please round your intermediate calculations to $2$ decimal places.

Group of answer choices

$$10,830$

$$7,400$

$$25,730$

$$7,500$