Swango Corporation has two production departments, Casting and Customizing. 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 Customizing 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: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Casting 19,000 1,000 $138,799 $ 1.60 Customizing 11,000 8,000 $86,400 $ 3.00 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice o $86,400 o $24,000 o $60,379 o $110.400