Baka Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $240,900 and 5,900 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $242,800 and actual direct labor-hours were 5,000.

The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.)

		$242,800
		$249,750
		$204,150
		$205,750