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 $243,600 and 8,600 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $244,600 and actual direct labor-hours were 5,900.

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