Ayayal Compary produces one product. a putter called GO. Putter. Ayayai uses a standard cost system and betermines that it shouid take one hour of direct labor to produce one GO-Putter. The normal production capacity for this putter is b0,000 unitw per peac The total budgeted overthead at normal capacity is $696,000 corrqrised of $208,000 of variable conts and $438,000 of fterd conta, Ayayai applies overthead on the basis of direct labor hours. During the carrent year, Ayayai produced 76,000 putters, woiked 75,200 direct labor hours, and incurred wariable egerfead conts at $204,800 and fixed overhead costs of \$480,000. Compute the applied owerhead for Ayayal for the year Overthesd Apsuled