14. Manning Business Exchange uses activity-based costing to compute product costs for external reports. The company has three activity cost pools and applies overhead using predetermined overhead rates for each activity cost pool. Estimated costs and activities for the current year are presented below for the three activity cost pools:

Estimated Expected

Overhead Cost Activity

Meeting Planning $ 60,048 4,800

Social Planning $ 58,656 2,400

Miscellaneous $130,324 4,400

Actual costs and activities for the current year were as follows:

Actual Actual

Overhead Cost Activity

Meeting planning $ 59,798 4,830

Social planning $ 58,476 2,370

Miscellaneous $130,234 4,450

The total amount of the debits (charges) to the Manufacturing Overhead account (hint: refer back to chapter 5, if necessary) during the year was (rounded to whole dollars) how much?