Cherry Associates uses a job$-$order costing system and applies overhead on the basis of direct labor hours. At the beginning of the year, management estimated that $26,000$ direct labor hours would be worked and $$1,300,000$ of manufacturing overhead costs would be incurred.

During the year, the company actually worked $24,000$ direct labor hours and incurred the following manufacturing costs:

Direct materials used in production

$$1,240,000$

Direct labor

$1,800,000$

Indirect labor

$280,000$

Indirect materials

$220,000$

Insurance

$150,000$

Utilities

$190,000$

Repairs and Maintentance

$180,000$

Depreciation

$320,000$

Determine the amount of manufacturing overhead applied to work in process during the year. $($Enter your answer rounded to the nearest whole number.$)$