Cribb Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 13,800 hours and the total estimated manufacturing overhead was $353,280. At the end of the year, actual direct labor-hours for the year were 13,500 hours and the actual manufacturing overhead for the year was $340,650. Overhead at the end of the year was: (Round your intermediate calculations to 2 decimal places.)