Froya Fabrikker A/S of Bergen, Norway, is a small company that manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of direct labor-hours. Its predetermined overhead rate was based on a cost formula that estimated $370,500 of manufacturing overhead for an estimated allocation base of 950 direct labor-hours. The following transactions took place during the year (all purchases and services were acquired on account):

a.	Raw materials purchased for use in production, $270,000.
b.	Raw materials requisitioned for use in production (all direct materials), $255,000.
c.	Utility bills were incurred, $73,000 (90% related to factory operations, and the remainder related to selling and administrative activities).
d.	Salary and wage costs were incurred:

Direct labor (1,030 hours)	$	300,000
Indirect labor	$	104,000
Selling and administrative salaries	$	180,000

e.	Maintenance costs were incurred in the factory, $68,000.
f.	Advertising costs were incurred, $150,000.
g.	Depreciation was recorded for the year, $86,000 (75% related to factory equipment, and the remainder related to selling and administrative equipment).
h.	Rental cost incurred on buildings, $111,000 (80% related to factory operations, and the remainder related to selling and administrative facilities).
i.	Manufacturing overhead cost was applied to jobs, $ ?.
j.	Cost of goods manufactured for the year, $910,000.
k.	Sales for the year (all on account) totaled $1,900,000. These goods cost $940,000 according to their job cost sheets.

The balances in the inventory accounts at the beginning of the year were:

Raw materials	$	44,000
Work in process	$	35,000
Finished Goods	$	74,000

How can I get specific manufactured overhead? Please explain the formula