Erik's Florist Gump Company based in New york applies manufacturing overhead on the basis of direct labor-hours. At the beginning of 2019, the company based its predetermined overhead rate on total estimated overhead of $242,100 and 7,100 estimated direct labor-hours. Actual manufacturing overhead for the 2019-2020 year amounted to $243,600 and the actual direct labor-hours were 5,400

Erik's Florist Gump Company applied manufacturing overhead for the 2019 year was closest to: (Round your intermediate calculations to 2 decimal places.)