Eisentrout Corporation has two production departments, Machining and Customizing. The company uses a job-order costing...

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Eisentrout Corporation has two production departments, Machining and Customizing. 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 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: Machining Customizing Machine-hours 23 , 000 23,000 Direct labor-hours 11 , 000 5, 000 Total fixed manufacturing overhead cost $133, 400 $15 , 500 Variable manufacturing overhead per machine- $ 1 . 50 hour Variable manufacturing overhead per direct $ 4.20 labor-hour During the current month the company started and finished Job T272. The following data were recorded for this job: Job T272: Machining Customizing Machine-hours 50 10 Direct labor-hours 50 60 The estimated total manufacturing overhead for the Machining Department is closest to

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