Slow Steel Company is debating the use of direct labor cost or direct labor hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the most recent year:

Estimated direct labor cost	$500,500
Actual direct labor cost	$465,600
Estimated manufacturing overhead costs	$385,385
Actual manufacturing overhead costs	$350,900
Estimated direct labor hours	250,600
Actual direct labor hours	232,700

If Slow Silver Company uses direct labor cost as the allocation base, compute the allocated manufacturing overhead be for the year.