The Adlake Company makes and sells a single product and uses a standard cost system. During October, the company budgeted $300,000 in manufacturing overhead cost at a denominator activity of 20,000 machine hours. At standard, each unit of finished product requires 5 machine hours. The following cost and activity were recorded during October: Total Actual Manufacturing Overhead Cost Incurred Units of Product Completed Actual Machine Hours Worked $294.000 3.800 19,422 What was the amount of overhead cost that the company applied to work in process for October