Precious Pause Company (PPC) produces customized pet dishes. PPC applies manufacturing overhead on the basis of direct labor-hours since these dishes are so labor intensive. At the beginning of the year, the company based its predetermined overhead rate on total estimated overhead of $244,500 and 9,500 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $245,200 and actual direct labor-hours were 6,200. The overhead for the year was: (Round your intermediate calculations to 2 decimal places.)