Nemes Incorporated has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period.

Data concerning the most recent year appear below:

Budgeted Variable manufacturing overhead	$524.000
Budgeted fixed manufacturing overhead	$ 324,360
Actual Production	27,500	units
Budgeted production	30,000	units
Standard hours per unit	1.70	labor-hours
Budgeted hours	51,000	labor-hours

The fixed component of the predetermined overhead rate is closest to: