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