Shoes Wisely, Inc. allocates overhead using machine hours as the allocation base. The following information was estimated at the beginning of the year Estimated Manufacturing Overhead Estimated Machine Hours $81,000 17,000 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? Round your answer to whole dollars.