Acheson Corporation, which applies manufacturing overhead on the basis of machine$-$hours, has provided the following data for its most recent year of operations.

Estimated manufacturing overhead $ $157,050$

Estimated machine$-$hours $4,500$

Actual manufacturing overhead $ $156,000$

Actual machine$-$hours $4,580$

The estimates of the manufacturing overhead and of machine$-$hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year.

The overhead for the year was: