Options are $129,200 , $127,200 , $79,200 , $48,000

Elsentrout Corporation has two production departments, Machining and Customizing. The company uses a job order costing system and computes a predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine hours and the Customizing Department's predetermined overhead rote is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Machining Customizing Machine-hours 24,000 25,000 Direct labor-hours 20,000 7,000 Total fixed manufacturing overhead cost $ 79,200 $ 31,500 Variable manufacturing overhead per machine-hour $2.00 Variable manufacturing overhead per direct labor-hour $ 3.50 During the current month the company started and finished Job T272. The following data were recorded for this job: Job 7272: Machining Customizing Machine-hours Direct labor-hours 20 40 70 60 The estimated total manufacturing overhead for the Machining Department is closest to