Western Company allocates $10.00 overhead to products based on the number of machine hours used. The company uses a plantwide overhead rate with machine hours as the allocation base. Given the amounts below, how many machine hours does the company expect in department 2?

Estimated:	Department 1	Department 2
Manufacturing overhead costs	$270,000	$170,000
Direct labor hours	10,000 DLH	32,000 DLH
Machine hours	17,000 MH	? MH

98,000 MH

151,700 MH

27,000 MH

90,700 MH

37,000 MH