Metro Inc. uses a standard cost accounting system and allocates manufacturing overhead based on machine hours. The machine hour standard is 1.5 hours per unit of finished goods. Here are data regarding metro's production activity for the current year:

Budgeted production - 10,000 units

Actual production - 9,500 units

Budgeted variable manufacturing overhead costs, total - $108,000

Budgeted fixed manufacturing overhead costs, total - $88,500

Actual manufacturing overhead costs (variable and fixed), total - $192,600

What is the total amount of manufacturing overhead costs, variable and fixed, that Metro applies to its work-in-process inventory for the current year?