Nidoran Woodworking Corporation produces fine cabinets. The company uses a job-order costing system in which its predetermined overhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated shaper. Additional information is provided below for the most recent month: Estimates at the beginning of the month: Estimated total fixed MOH 33,075 Capacity of the shaper 350 hours Actual results: Sales 79,268 Direct materials Direct labor 12,200 17,400 35,700 Actual total fixed MOH Selling and administrative expense Actual hours of shaper use 8,100 300 hours The Manufacturing Overhead Applied amount to