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

A) $137,600
B) $104,000
C) $33,600
D) $310,933

Manufacturing Overhead

Costs in the manufacturing process that are not directly allocable to specific units produced, like maintenance and utilities for the factory.

Machining Department

A specific section or unit of a manufacturing facility where machining processes, such as drilling, milling, or turning, are carried out.