Kisler Incorporated makes a single product--a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below: Total budgeted manufacturing overhead $ 70,035 Budgeted production (a) 15,000 units Standard hours per unit (b) 0.70 machine-hours Budgeted hours (a) (b) 10,500 machine-hours Actual production (a) 14,000 units Standard hours per unit (b) 0.70 machine-hours Standard hours allowed for the actual production (a) (b) 9,800 machine-hours Total actual manufacturing overhead $ 97,489 The total amount of manufacturing overhead applied is closest to: