For Sandhill Company, the predetermined overhead rate is $130\%$ of direct labor cost. During the month, Sandhill incurred $$142,000$ of factory labor costs, of which $$120,700$ is direct labor and $$21,300$ is indirect labor. Actual overhead incurred was $$163,300.$

$($a$1)$

Compute the amount of manufacturing overhead applied during the month.

Manufacturing overhead applied