Garza 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: Casting Customizing Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 26,000 24,000 15,000 10,000 $ 140,400 $41,000 $ 1.80 Variable manufacturing overhead per direct labor-hour $ 4.60 The estimated total manufacturing overhead for the Customizing Department is closest to: $209,400 $46,000 $87,000 $41,000