Mahon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes 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 curtent year, the company had modo the following estimates Casting Customizing Machine-hours 20,400 17,400 Direct labor-hours 7,500 8,700 Total fixed manufacturing overhead cost $130,560 $91,350 Variable manufacturing overhead per machine-hour 1.90 Variable manufacturing overhead per direct labor-hour $ 3.70 $ During the current month the company started and finished Job T138. The following data were recorded for this job: Job T138: Casting Customizing Machine-hours Direct labor-hours 100 8 5e 100 The amount of overhead applied in the Customizing Department to Job T138 is closest to: (Round your intermediate calculations to 2 decimal places.)