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 18,000 14,000 Direct labor-hours 2,000 7,000 Total fixed manufacturing overhead cost $ 124,200 $ 68,600 Variable manufacturing overhead per machine-hour $ 1.90 Variable manufacturing overhead per direct labor-hour $ 3.80 During the current month the company started and finis