Mahon 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 20,600 16,600
Direct labor-hours 7,100 8,300
Total fixed manufacturing overhead cost $140,080 $83,000
Variable manufacturing overhead per machine-hour $2.40
Variable manufacturing overhead per direct labor-hour $4.80

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 80 30 Direct labor-hours 9 60 The amount of overhead applied in the Customizing Department to Job T138 is closest to:_________