Luke Company uses a predetermined overhead rate of $25 per machine hour. Estimated machine hours at the beginning of the year were 1,000 and actual machine hours at the end of the year were 1,200. Estimated total manufacturing overhead costs at the beginning of the year are $25,000 and actual total manufacturing overhead costs at the end of the year are $26,000. What is the amount of manufacturing overhead that would have been applied to all jobs during the year?

$21,667
		$30,000
		$31,200
		$25,000