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 rate is based on direct labor-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 7,700 Casting 19,400 Customizing 15,400 6,500 $128,040 $83,930 $ 1.90 $ 3.80 During the current month the company started and finished Job T138. The following data were recorded for this job: Job T138: Machine-hours Direct labor-hours Casting Customizing 60 30 11 100 The amount of overhead applied in the Customizing Department to Job 1138 is closest to: (Round your intermediate calculations to 2 decimal places.) $277.50 $113.190.00 $555.00 $1,470.00