Match Point has the following overhead standards:

Variable overehead: 5 hours @ $9/hour

Fixed overhead: 5 hours @ $11/hour

The standards were based on a planned activity 27,000 machine hours when 5400 units were scheduled for production. Actual data follow:

Variable overhead incureed: $255,750

Fixed overhead incurred: $350,000

Machine hours worked: 26,800

Actual units produced: 5,500

The amount of variable overhead that Patch point applied to production is ???