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 Departments predetermined overhead rate is based on machine-hours and the Customizing Departments 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 20,400 16,400 Direct labor-hours 7,100 8,200 Total fixed manufacturing overhead cost $ 157,080 $ 68,880 Variable manufacturing overhead per machine-hour $ 1.50 Variable manufacturing overhead per direct labor-hour $ 3.00 During the current month the company started and finished