A job order cost system is used.

1. Estimated total manufacturing overhead to be $2,947,800
2. Estimated total Direct Labor Hours to be $144,500

Manufacturing overhead is applied using direct labor hours. The following information from the company's system is before an entry was made to eliminate the balance in the Manufacturing Overhead account.

Actual direct labor hours worked: $145,900

Actual overhead incurred: $3,062,800

Finished Goods inventory: $525,800

Cost of goods sold: $4,868,600

If the entire amount of under/overapplied overhead to Cost of Goods Sold is eliminated, what will be the ending balance in that account?