Bayest Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 58,500 actual direct labor-hours and incurred $452,000 of actual manufacturing overhead cost. The Corporation had estimated that it would work 61,000 direct labor-hours during the year and incur $396,500 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was: (Round your intermediate calculations to 2 decimal places.)