Marciante Corporation has two production departments, Casting and Finishing. 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 Finishing 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		Finishing
Machine-hours		17,000		10,000
Direct labor-hours		2,000		5,000
Total fixed manufacturing overhead cost	$	105,400	$	52,000
Variable manufacturing overhead per machine-hour	$	1.70
Variable manufacturing overhead per direct labor-hour			$	3.90

The estimated total manufacturing overhead for the Finishing Department is closest to:

• $19,500
• $34,794
• $52,000
• $71,500