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Required information A manufacturer of industrial equipment has a standard costing system based on machine hours (MHs) as the measure of activity. Data from the

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A manufacturer of industrial equipment has a standard costing system based on machine hours (MHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator Level of Activity39,00 MHsOverhead Costs at the Denominator Activity Level:Variable Overhead Cost$33,345Fixed Overhead Cost$61,425

The following data pertain to operations for the most recent period:

Actual Hours3,900 MHsStandard Hours Allowed for the Actual Output3,952 MHsActual Total Variable Overhead Cost$32,565Actual Total Fixed Overhead Cost$60,675

How much overhead was applied to products during the period, rounded to the nearest dollar?

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