Petty Corporation has two production departments, Milling and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Department’s predetermined overhead rate is based on machine-hours and the Finishing 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 FinishingMachine-hours 19,000 12,000Direct labor-hours 2,000 8,000Total fixed manufacturing overhead cost $136,800 $69,600Variable manufacturing overhead per machine-hour $1.80 Variable manufacturing overhead per direct labor-hour $3.20During the current month the company started and finished Job K928. The following data were recorded for this job:Job K928: Machining FinishingMachine-hours 90 10Direct labor-hours 30 50Direct materials $ 775 $ 415Direct labor cost $ 630 $ 1,050The estimated total manufacturing overhead for the Machining Department is closest to:(A) $136,800(B) $34,200(C) $171,000(D) $359,100