Prayer 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 bas labor-hours. At the beginning of the current year, the company had made the following estimates: ed on machine-hours and the Customizing Department's predetermined overhead rate is based on direct Machining Customizing Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour 13,000 8,000 110,200$68, 800 19,000 1,000 $2.00 $ 3.60 The estimated total manufacturing overhead for the Machining Department is closest to: Multiple Choice $148.200 $299,725 $38,000 S110,200