Payne Corporation uses a predetermined overhead rate base on machine-hours that it recalculates at the beginning of each year. The company has provided the following data for the most recent year.

Estimated total fixed manufacturing overhead from the beginning of the year $ 114,000 Estimated activity level from the beginning of the year 10,000 machine-hours Actual total fixed manufacturing overhead $ 104,000 Actual activity level 9,400 machine-hours

Required: Determine the amount of manufacturing overhead that would have been applied to all jobs during the period.