A manufacturing company has a standard costing system based on standard direct labor-hours (DLHS) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 5,300 DLHS Denominator level of activity Overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost $31,840 $71,510 The following data pertain to operations for the most recent period: Actual hours Standard hours allowed for the actual output Actual total variable manufacturing overhead cost Actual total fixed manufacturing overhead cost 5,500 DLHS 5, 484 DLHS $31,020 $97,560 The overhead applied to products during the period was closest to