Bakker 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 $73,140 and 2,300 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $75,290 and actual direct labor-hours were 2,200.

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

	$71,640
	$69,960
	$74,808
	$66,984