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: Casting Customizing Machine-hours 14,000 12,000 Direct labor-hours 5,000 6,000 Total fixed manufacturing overhead cost $112,000 $ 48,000 Variable manufacturing overhead per machine-hour $ 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 this job: Job T138: Machine-hours Direct labor-hours Casting Customizing 70 50 10 100 The amount of overhead applied in the Customizing Department to Job T138 is closest to: (Round your intermediate calculations