*The following information is available for the Danske Company:

Denominator hours for May		18,500
Actual hours worked during May		17,500
Standard hours allowed for May		15,500
Flexible budget fixed overhead cost	$	55,500
Actual fixed overhead costs for May	$	59,200

Danske Company had total underapplied overhead of $18,500. Additional information is as follows:

Variable Overhead:
Applied based on standard direct labor hours allowed	$	49,000
Budgeted based on standard direct labor hours		41,500
Fixed Overhead:
Applied based on standard direct labor hours allowed	$	37,000
Budgeted based on standard direct labor hours		30,500

What is the actual total overhead for the period?