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 $245,100 and 10,100 estimated direct labor- hours. Actual manufacturing overhead for the year amounted to $245,600 and actual direct labor-hours were 6,400. The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.)