plz show work! thx :)

4. Assume (1) estimated fixed manufacturing overhead for the coming period of $204,000, (2) estimated variable manufacturing overhead of $2.00 per direct labor hour, (3) actual manufacturing overhead for the period of $320,000, (4) actual direct labor-hours worked of 54,000 hours, and (5) estimated direct labor-hours to be worked in the coming period of 55,000 hours. What is the amount of overhead applied to production