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:

A) $71,500
B) $52,000
C) $34,794
D) $19,500

The estimated total manufacturing overhead for the Finishing Department can be calculated as follows:

Predetermined overhead rate for Finishing Department = Estimated total manufacturing overhead for Finishing Department / Estimated total direct labor-hours for Finishing Department
= $317,500 / 25,300
= $12.55 per direct labor-hour

Estimated total manufacturing overhead for Finishing Department = Predetermined overhead rate for Finishing Department x Estimated total direct labor-hours for Finishing Department
= $12.55 per direct labor-hour x 5,700 direct labor-hours
= $71,535

Therefore, the estimated total manufacturing overhead for the Finishing Department is closest to $71,500 (option A).