Kansas Company uses a standard cost accounting system. In 2017, the company produced27,900units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $13.00. Normal capacity was49,700direct labor hours. During the year,130,300pounds of raw materials were purchased at $0.93per pound. All materials purchased were used during the year.

Standard materials price per pound: .95

Standard materials quantity per unit 4.6

Standard hours allowed 44,640

Actual hours worked 45,140

Actual rate per hour 12.80

Predetermined overhead rate 6.60

Standard cost per unit 35.73

How much overhead was applied to production during the year?

Overhead applied