Mahon Corporation has two production departments, Casting and Customizing The company uses ajob-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 ofthe current year, the company had made the following estimates: . Casting Customizing Machinehours 14,000 12,000 Direct labor-hours 5,000 6,000 Total fixed manufacturing overhead cost $ 112,000 $ 48,000 Variable manufacturing overhead per machinehour ' $ 2.80 Variable manufacturing overhead per direct labor-hour $ 5.60 During the current month the company started and finished Job T138. The following data were recorded for thisjob: Job T138: Casting Customizing Machinehours ' 70 50 Direct laborhours 10 100 The amount of overhead applied in the Customizing Department to Job T138 is closest to: (Round your intermediate calculations to 2 decimal places.)