Kilt Company had the following information for the year: 

Direct materials used $ 116,300 

Direct labor incurred (5,500 hours) 153,700 

Actual manufacturing overhead incurred 174,400 

Kilt Company used a predetermined overhead rate of $35 per direct labor hour for the year and estimated that direct labor hours would total 6,050 hours. Assume the only inventory balance is an ending Work in Process balance of $17,200.

How much overhead was applied during the year?