Greatwater Manufacturing uses job costing. In May, material requisitions were $44,000 ($39,000 of these were direct materials), and raw material purchases were $57,700. The beginning of month balance in raw materials inventory was $10,600. What was the ending raw materials inventory balance?

Charles Co. allocates overhead based on machine hours. Selected data for the most recent year follow.

Estimated manufacturing overhead cost	$350,000
Actual manufacturing overhead cost	$380,000
Estimated machine hours	25,000
Actual machine hours	26,500

The estimates were made as of the beginning of the year, while the actual results were for the entire year. The amount of manufacturing overhead allocated for the year based on machine hours would have been: