Mahon Corporation 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 role is based on direct bor 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 Casting Customizing 18,000 16,000 6.800 8,600 $99.000 $80,000 $ 2.70 $ 5.40 During the current month the company started and finished Job T138. The following data were recorded for this job Job T1381 Machine-hours Direct labor hours Casting Customizing 90 13 70 The amount of overhead applied in the Customizing Department to Job T138 is closest to (Round your intermediate calculations to 2 decimal places) Multiple Choice $48.00 08.00 $65400