Westwind Company has two production departments, Machining and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine-hours and the Assembly 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-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour Machining 12,000 Assembly 17,000 3,000 $51,600 7,000 $30,800 $ 1.40 $ 3.90 Westwind's total estimated manufacturing overhead cost for the Assembly Department is closest to: