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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 Department's predetermined overhead rate is based on machine-hours and the Finishing Department's predetermined overhead rate is based on direct labr-hours. At the beginning of the current year, the company had made the following estimates: Casting 17,000 2,000 $105,400 $1.70 Finishing 10,000 5, 000 00 29 5 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost variable manufacturing overhead per machine- hour Variable nanufacturing overhead per direct labor-hour $52,000 $ 3.90 The estimated total manufacturing overhead for the Finishing Department is closest to Multiple Choice 71,500 $52.000 34,794 $19,500