Before the period begins, a firm budgets the following.

Budgeted overhead costs: $10,871

Budgeted direct labor hours: 1,078

After the period is over, a firm has incurred the following.

Actual overhead costs: $12,839

Actual direct labor hours: 1,032

The firm worked on 1,000 units this period. None are left in process. 519 units are completed but not sold.

The firm uses direct labor hours as the cost driver. When closing out the Overhead Control account, the firm prorates costs across WIP, FG, and COGS. How much is debited to the FG account?

NOTES: Numeric answer only: do not include a dollar sign or any other unit label. Calculate answer to two decimal places.