Mahon Corporation has two production departments. Casting and Customizing. The company uses a job-order costing system and comptes a predetermined overhead rate in each production department The Casting Department's predetermined overead sates based on machine hours and the Customizing Department's predetermined overned rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates Machine-hours Direct laber-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable sofacturing overhead per direct labor-bor Cattin 17.800 6,400 $105,800 $ 170 Castaisin 14.800 7.400 $56,240 During the current month the company started and finished Job T138. The following data were recorded for this job: Job T138: Casting Customizing Machine-hours 90 40 Direct labor-hours 15 90 The amount of overhead applied in the Customizing Department to Job T138 is closest to: (Round your intermediate calculations