Schaeffer 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 labor-hours. At the beginning of the current year, the company had made the following estimates: The estimated total manufacturing overhead for the Finishing Department is closest to: The estimated total manufacturing overhead for the Finishing Department is closest to: Select one: a. $91,000 b. $71,500 c. $14.30 d. $9.10