Assume that a company uses a standard cost system and applies overhead to production based on direct labor-hours. It provided the following excerpt from the standard cost card of its only product 46 Fixed manufacturing overhead Standard Hours 2 hours Standard Rate Standard Cost $ 6.00 per hour $ 12.00 During the most recent period, the following additional information was available: The total actual fixed overhead cost was $275,000 The budgeted amount of fixed overhead cost was $285,000 46,000 direct labor-hours were actually used to produce 24,230 units. How much fixed overhead was applied to work in process?