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 20,600 16,660 Direct labor-hours 7,100 8,300 Total fixed manufacturing overhead cost $140,080 $83,000 Variable manufacturing overhead per machine-hour $ 2.40 Variable manufacturing overhead per direct labor-hour $ 4.80 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 8e 30 9 60 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 $500.00