Sawyer Company had the following information for the year: Direct materials used Direct labor incurred (7,700 hours) Actual manufacturing overhead incurred $ 192,400 251,300 280,100 Sawyer Company used a predetermined overhead rate using estimated overhead of $399,500 and 8,500 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods balance of $9,500. How much overhead was applied during the year?