For Waterway Company, the predetermined overhead rate is $137\%$ of direct latior cost. During the month, Waterway incurred $$104,000$ of factory labor costs, of which $$85,200$ is direct labor and $$18,800$ is indirect labor. Actual overhead incurred was $$121,224.$

$($a$1)$

Compute the amount of manufacturing overhead applied during the month.

Manufacturing overhead applied

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