Here are selected data for StehliCompany:

Estimated manufacturing overhead	$253,500		Factory utilities	$30,200
Estimated labor hours	35,000		Indirect labor	$22,400
Actual direct labor hours	36,000		Sales commissions	$53,700
Estimated direct labor cost	$325,000		Factory rent	$47,700
Actual direct labor cost	$320,000		Factory property taxes	$28,100
Factory depreciation	$66,000		Indirect materials	$33,000

If the company allocates manufacturing overhead based on direct laborcost, what are the allocated manufacturing overheadcosts?