Madrigal Inc. began operations in 2012. It uses a job-costing system under which overhead is allocated based on machine hours. The following information relates to Madrigal Inc. for 2012:

Budgeted manufacturing overheads	$12,000,000.00
Budgeted machine hours	800,000.00
Actual machine hours	777,500.00
Budgeted direct labor cost	$167,000.00
Actual direct labor cost	$155,500.00

Direct material purchases during 2012 totaled $970,000 with $123,700 worth of direct material left in inventory at the end of 2012. There was no direct material, finished goods, or work-in-process inventory at the beginning of 2012. Job 31 has completed production but is unsold at the end of the year. All other jobs are completed and sold in 2012. Actual data for Job 31 pertaining to 2012 is as follows:

Direct material used	$79,300
Machine hours	6,600
Direct labor hours	610
Direct labor rate	$26.00

POHR for the products in 2012 is 15 (12,000,000/80,000)

Total manufacturing cost = $12,664,300

$970,000

$123,700

$846,300

$155,500

$11,662,500

$12,664,300

What are Madrogal's cost of goods sold before during 2012 = $12,664,300.00 - $194,160.00 = $12,470,140.00

$79,300

$15,860

$99,000

$194,160

Question:

On Madrigals financial statements for 2012, reported COGS was $13,019,800.

What are the actual manufacturing overhead costs for Madrigal during 2012?