Kenmore Fabrication estimated that direct labor cost for the year would be $$647,200.$ The company also estimated that fixed overhead

would be $$485,400$ 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 $($$$485,400)$ and variable overhead was also

incurred as expected. There was $$31,350$ in underapplied overhead.

Required:

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

Actual direct labor cost