M 1 (CH 1-3) Saved Machining Customizing Machine-hours 16,000 11,000 2,000 6,000 $56,400 Direct labor-hours $104,000 2.10 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine- hour Variable manufacturing overhead per direct S 3.30 01:04:28 labor-hour During the current month the company started and finished Job T272. The following data were recorded for this job: Job T272: Machining Customizing Machine-hours 60 30 Direct labor-hours 10 60 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice $76,200