A company uses direct labor hours as a unit-level driver to apply overhead to its manufactured products. Estimated total overhead for the coming year [Year 2) is $250,000; estimated direct lahor hours for Year 2 are 40,000. The actual overhead for Year 2 is 5220,3100; the actual direct labor hours are 32,000. Pertinent balances at the end of Year 2 are as follows: Raw materials inventory $35,000 Work in process inventory 10,200 Finished goods inventory 41,000 Cost of goods sold 250,200 The balance in the overhead control that must he eliminated at the end of Year 2 is