Kilt Company had the following information for the year:

Direct materials used	$	110,000
Direct labor incurred (5,000 hours)	$	150,000
Actual manufacturing overhead incurred	$	166,000

Kilt Company used a predetermined overhead rate of $42.00 per direct labor hour for the year and estimated that direct labor hours would total 5,500 hours. Assume the only inventory balance is an ending Work in Process balance of $17,000. How much overhead was applied during the year?