Li Pong company uses a standard costing system. Last year they incurred $100,000 of Variable Overhead and $294,000 of Fixed Overhead and had the following variances before closing entries.

FOH Budget Variance :$2,000 F

FOH Volume Variance : $7,000 U

VOH Spending Variance : $9,000 F

VOH Efficiency Variance : $1,000 U

How much overhead was applied to inventory over the course of the year? (Answer in dollars)