The estimated total manufacturing overhead for the Customizing Department is closest to:

A) $40,950
B) $19,800
C) $56,400
D) $76,200

Manufacturing Overhead

All indirect costs associated with the production process, such as utilities, maintenance, and factory supervisor salaries, not directly tied to the production of goods.

Customizing Department

A specialized department within a company focused on altering products to meet specific customer requirements or preferences.