Swanson 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: The estimated total manufacturing overhead for the Casting Department is closest to: beginning of the current year, the company had made the following estimates: The estimated total manufacturing overhead for the Casting Department is closest to: Select one: a. $140.3 b. $169,100 c. $8.9 d. $140,300