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 Departments predetermined overhead rate is based on machine-hours and the Customizing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Casting Customizing Machine-hours 19,000 11,000 Direct labor-hours 1,000 8,000 Total fixed manufacturing overhead cost $ 138,700 $ 86,400 Variable manufacturing overhead per machine-hour $ 1.60 Variable manufacturing overhead per direct labor-hour $ 3.00 The estimated total manufacturing overhead for the Customizing Department is closest to: Multiple Choice $110,400 $60,379 $24,000 $86,400