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The following information relates to 13-17. Evan's Fake Names (DFK) manufacturers name signs. DFK utilizes a traditional costing system, and their operation could be described

The following information relates to 13-17.

Evan's Fake Names (DFK) manufacturers name signs. DFK utilizes a traditional costing system, and their operation could be described as machine-intensive. The following chart summarizes estimated and actual amounts that occurred during DFK's production cycle:

Estimated, Jan 1 Actual, Dec 31
Manufacturing overhead $214,000 $198,000
Machine hours 28,000 28,400
Units produced 120,000 190,000
Direct labor hours 16,000 18,200

If the predetermined overhead rate is 7.64, What is the applied manufacturing overhead for the period? What is the manufacturing overhead variance? Please round your answer to nearest whole dollar. Do not use the "$" sign.

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