Estimated manufacturing overhead. $240,000 Factory utilities $29,100

Estimated labor hours 35,000 Factory Indirect labor $23,500

Actual direct labour hours 36,000 Sales commission $53,700

Estimated direct labour cost $300,000 Factory Rent $49,200

Actual direct labour cost $320.000 Factory Property Taxes $28,100

Factory depreciation $67,200 Factory Indirect materials $32,000

If the Facey Company allocates overhead based on direct labour cost, what are the total actual manufacturing overhead costs?