Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 22,000 hours and the total estimated manufacturing overhead was $545,600. At the end of the year, actual direct labor-hours for the year were 21,900 hours and the actual manufacturing overhead for the year was $545,600. Overhead at the end of the year was (Do not round intermediate calculations.)