A company uses job-order costing and applies manufacturing overhead (MOH) using machine hours (MH) as the allocation base. When estimating total MOH at the beginning of the period, the company used a mixed cost equation with a variable rate of $2 per MH. At the end the period, the company reported the following: Actual MHs Actual total MOH Under-applied MOH 54,000 $445,000 $13,000 If the company had estimated 110,000 MHs at the beginning of the period, what is the amount of estimated fixed MOH that was used in its mixed cost equation to estimate total MOH? ANS: $