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 $$242,100$ and $7,100$ estimated

direct labor$-$hours. Actual manufacturing overhead for the year amounted to $$243,600$ and actual direct labor$-$hours were

$5,400.$

The overhead for the year was:

Note: Round your intermediate calculations to $2$ decimal places.