Scarlett Company allocates overhead using machine hours as the allocation base. The following information was estimated at the beginning of the year:

Estimated MOH	$76,000
Estimated Machine Hours	15,000
Estimated Direct Labor Hours	33,000

Actual overhead totaled $72,000. During the year, the company produced 8,500 units of product using 14,000 machine hours and 60,000 direct labor hours. How much manufacturing overhead was allcoated to the product during the year?