Assume the High in the Sky allocates overhead using a rate of 250% of direct labor cost. In fiscal year 2020, High in the Sky reported the following information:

• Budgeted direct labor cost: $110,000
• Actual direct labor cost: $96,000
• Budgeted manufacturing overhead: $275,000
• Over-applied manufacturing overhead: $74,100

Compute High in the Sky's actual manufacturing overhead incurred in fiscal year 2020.