Kenmore Fabrication estimated that direct labor cost for the year would be $$654,400.$ The company also estimated that fixed

overhead would be $$490,800$ and variable overhead would be $35$ percent of direct labor cost. Kenmore applies its overhead on the

basis of direct labor cost. During the year, all fixed overhead costs were exactly as planned $($$$490,800)$ and variable overhead was also

incurred as expected. There was $$32,700$ in underapplied overhead.

Required:

How much did Kenmore spend on direct labor cost during the period?

Actual direct labor cost