Sandhill Company produces one product, a putter called GO-Putter. Sandhill uses a standard cost system and determines that it should take one hour of direct labor to produce one GO-Putter. The normal production capacity for this putter is 105,000 units per year. The total budgeted overhead at normal capacity is $945,000 comprised of $420,000 of variable costs and $525,000 of fixed costs. Sandhill applies overhead on the basis of direct labor hours. During the current year, Sandhill produced 80,100 putters, worked 83,600 direct labor hours, and incurred variable overhead costs of $244,180 and fixed overhead costs of $500,900. Compute the applied overhead for Sandhill for the year.