Eisentrout Corporation has two production departments Machining and Customizing the company uses a job-order casting system and computes a predetermined overtiestate in each production department The Machining Department's predetermined overhead rotes 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 how Direct laborbours Total fled manufacturing over cost Variable facturing overhead Der schinen Variable facturing verhad per direct labor-hour Machine 23,000 9.000 359,800 $ 130 Custom 30,000 10,000 339,000 $ 3.70 During the current month the company started and finished Job T272. The following data were recorded for this job: Job T272: Machine-hours Direct labor-hours Machining 60 60 Customizing 10 50 The estimated total manufacturing overhead for the Machining Department is closest to