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Riordan 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

Riordan 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 12,200
Direct labor 17,400
Actual total fixed MOH 35,700
Selling and administrative expense 8,100
Actual hours of shaper use 300 hours

The Manufacturing Overhead Applied amount to ______________.

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