Muneer Corporation uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate. During the year the company's Finished Goods inventory account was debited for Rs. 510,000 and credited for Rs. 480,000. The ending balance in the Finished Goods inventory account was Rs. 44,400. At the end of the year, manufacturing overhead was overapplied by Rs. 25,900.

If the applied manufacturing overhead was Rs. 199,700.

Calculate the actual manufacturing overhead cost for the year?