Marciante Corporation has two production departments, Casting and Finishing. 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 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: 
The estimated total manufacturing overhead for the Finishing Department is closest to:
Definitions:
Percentage
A proportion or part in relation to a whole, represented as a fraction of 100.
Water-Soluble Material
A substance that can dissolve in water, making it capable of being washed away or diluted in aqueous solutions.
Invention
The creation of a new product, process, or idea.
Creative Destruction
A process where new innovations lead to the demise of older economic structures and systems, fostering new growth and value creation.
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