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 16,000 11,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 104,000 $ 56,400
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $ 3.30

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 60 30
Direct labor-hours 10 60The amount of overhead applied in the Customizing Department to Job T272 is closest to:
$762.00
$198.00
$564.00
$76,200.00